formrw.htm
 
eMagin Corporation
10500 N.E. 8 th Street, Suite 1400,
Bellevue, WA 98004

 
December 26, 2007
 
VIA ELECTRONIC SUBMISSION

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Re:
eMagin Corporation (the “Company”)
 
Registration Statement on Form S-1
 
Filed August 24, 2007 as amended on November 5, 2007
 
File No. 333-145697

Ladies and Gentlemen:

 The Company previously filed the above-referenced Form S-1 registration statement and hereby request that such registration statement be withdrawn at your earliest convenience. No securities were offered or sold pursuant to this registration statement. Please apply the Company’s filing fee to its account with the SEC.

If you have any questions concerning this matter, please contact the, Richard A. Friedman, Esq., of Sichenzia Ross Friedman Ference LLP, the Company’s attorneys, at (212) 930-9700.

Thank you for your assistance in this matter.

 
 
 
 
 
eMagin Corporation
 
 
 
 
 
 
 
By:  
/s/ K.C. Park
 
K.C. Park
 
Interim Chief Executive Officer