Access
Pharmaceuticals, Inc.
2600
Stemmons Freeway, Suite 176
Dallas,
TX 75207
April 16,
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 14,
2010
SEC Accession No.
0000318306-10000031
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. 0000318306-10-000031) (the “Post-Effective
Amendment”) which was erroneously filed on April 14, 2010 under EDGAR submission
code POS AM (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 was notified by the Securities and Exchange Commission that shares
registered in the Post-Effective Amendment were in fact registered in the Form
S-1/A (File No. 333-162687) that was declared effective on January 21,
2010.
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