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LAW OFFICES OF
SAUL, EWING, REMICK & SAUL LLP
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BALTIMORE, MARYLAND CENTRE SQUARE WEST NEW YORK, NEW YORK
BERWYN, PENNSYLVANIA 1500 MARKET STREET, 38th FLOOR PRINCETON, NEW JERSEY
HARRISBURG, PENNSYLVANIA PHILADELPHIA, PA 19102-2186 WILMINGTON, DELAWARE
(215) 972-7777
NICHOLAS DAY INTERNET EMAIL
Direct Dial: (215) 972-7783 Fax: (215) 972-7725 Firm: [email protected]
Direct Fax: (215) 972-1878 World Wide Web: http://www.saul.com Direct: [email protected]
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May 18, 2000
Via Electronic Submission
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Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Re: InKine Pharmaceutical Company, Inc. Registration Statement on Form S-3
File No.: 333-37254
Ladies and Gentlemen:
On behalf of InKine Pharmaceutical Company, Inc., we hereby confirm that
the delaying amendment set forth below was inadvertently left off of the
above-referenced registration statement. Pursuant to Rule 473(c) of the
Securities Act of 1933, that registration statement is hereby amended by adding
the following to the bottom of the facing page thereof following the calculation
of the registration fee:
"The registrant hereby amends this registration statement on such date or
dates as may be necessary to delay its effective date until the registrant
shall file a further amendment which specifically states that this
registration statement shall thereafter become effective in accordance with
section 8(a) of the Securities Act of 1933 or until the registration
statement shall become effective on such date as the Commission, acting
pursuant to said section 8(a), may determine."
Sincerely,
/s/ Nicholas Day
Nicholas Day
