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April
24, 2008
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Russell
Mancuso, Branch Chief
United
States Securities and Exchange Commission
100
F
Street NE
Washington,
D.C. 20549
| Re: |
SCI
Engineered Materials, Inc.
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Post-Effective
Amendment to Registration Statement on Form SB-2
Filed
April 11, 2008
File
No. 333-131605
Dear
Mr.
Mancuso:
We
are in
receipt of your correspondence dated April 15, 2008 notifying us of your
comments with respect to the above-referenced Amendment.
This
correspondence serves as our application to withdraw the previously filed
Amendment in its entirety. No securities were sold pursuant to the
Amendment.
Please
find enclosed our Post-Effective Amendment No. 6 filed on Form S-1. We hereby
elect to keep the Form SB-2 disclosure format for the six month period ending
August 4, 2008. Accordingly, the financial and non-financial disclosures
reflected in the withdrawn Amendment have not been modified or
amended.
With
respect to the enclosed filing, SCI Engineered Materials, Inc. hereby
acknowledges that:
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·
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should
the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission
from
taking any action with respect to the
filing;
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·
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the
action of the Commission or the staff, acting pursuant to delegated
authority, in declaring the filing effective, does not relieve the
company
from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and
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·
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the
company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any
person
under the federal securities laws of the United
States.
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Russell
Mancuso
April
24,
2008
Page
2
If
you
have any questions, please contact our attorney Michael A. Smith at (614)
628-0788.
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Sincerely,
SCI
ENGINEERED MATERIALS,
INC.
/s/ Daniel Rooney
Daniel
Rooney, President and Chief Executive
Officer
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