Access
Pharmaceuticals, Inc.
2600
Stemmons Freeway, Suite 176
Dallas,
TX 75207
April 15,
2010
VIA
EDGAR
Securities
and Exchanges Commission
450 Fifth
Street, N.W.
Washington,
D.C. 20549
Re: Access
Pharmaceuticals, Inc.
Post-Effective Amendment No. 1 on Form
S-1 Registration Statement
File No. 333-162687
Filed April 12,
2010
SEC Accession No.
0000318306-10000023
Ladies
and Gentlemen:
Pursuant
to Rule 477 under the Securities Act of 1933, as amended (the “Securities Act”),
Access Pharmaceuticals, Inc. (the “Company”), hereby requests the withdrawal of
its Post-Effective Amendment No. 1 on Form S-1 Registration Statement (File No.
333-162687) (Accession No. 0000318306-10-000023) (the “Post-Effective
Amendment”) which was erroneously filed on April 12, 2010 under EDGAR submission
code S-1/A (the “Erroneous Filing”).
No
securities have been sold by the selling securityholders in connection with the
offerings covered by the Post-Effective Amendment since the date of the
Erroneous Filing.
The
Company has re-filed the Post-Effective Amendment under the correct Edgar
submission code POS AM.
Please
contact me directly at (214) 905-5100 x208, should you have further questions
regarding our request for withdrawal. Thank you for your assistance in this
matter.
Very truly yours,
By: /s/ Stephen
B. Thompson
Name: Stephen B.
Thompson
Title: Chief Financial
Officer