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-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CkR0e17fnrwYCSV13k3sTeaHNd1geICVuug4aNjk4H44w+vA/icn9Z4poVF6MP05 /R5ky4lNcOB3qZ2PBpQU2w== 0001144204-10-059125.txt : 20101110 0001144204-10-059125.hdr.sgml : 20101110 20101110171823 ACCESSION NUMBER: 0001144204-10-059125 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20101110 DATE AS OF CHANGE: 20101110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MultiCell Technologies, Inc. CENTRAL INDEX KEY: 0000811779 STANDARD INDUSTRIAL CLASSIFICATION: SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841] IRS NUMBER: 521412493 STATE OF INCORPORATION: DE FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-124873 FILM NUMBER: 101181005 BUSINESS ADDRESS: STREET 1: 701 GEORGE WASHINGTON HIGHWAY CITY: LINCOLN STATE: RI ZIP: 02865 BUSINESS PHONE: (401)333-0610 MAIL ADDRESS: STREET 1: 701 GEORGE WASHINGTON HIGHWAY CITY: LINCOLN STATE: RI ZIP: 02865 FORMER COMPANY: FORMER CONFORMED NAME: Multicell Technologies Inc. DATE OF NAME CHANGE: 20040615 FORMER COMPANY: FORMER CONFORMED NAME: EXTEN INDUSTRIES INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: EXTEN VENTURES INC DATE OF NAME CHANGE: 19910923 RW 1 v201870_rw.htm Unassociated Document

MultiCell Technologies, Inc.

November 10, 2010

VIA EDGAR AND OVERNIGHT DELIVERY

U.S. Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attention:

Russell Mancuso

Mary Beth Breslin

Re:

MultiCell Technologies, Inc. Registration Statement on Form SB-2 (File No. 333-124873)

Ladies and Gentlemen:

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, MultiCell Technologies, Inc. (the “Company”) hereby respectfully requests that the Staff of the Securities and Exchange Commission consent to the withdrawal of the Company’s Registration Statement on Form SB-2, file number 333-124873 (the “Registration Statement”), including all amendments and exhibits thereto, effective as of the date first set forth above.

The Company’s reason for requesting withdrawal of the Registration Statement is that the shares that were registered for resale and that have not otherwise been sold under the Registration Statement have been outstanding for longer than one year, and can now be sold pursuant to the provisions of Rule 144. Accordingly, the Company requests an order granting the withdrawal of the Registration Statement to be issued by the Commission as soon as possible.

If you are in need of additional information, please feel free to contact Elizabeth Kane of Wilson Sonsini Goodrich & Rosati at (858) 350-2242 or via facsimile at (858) 350-2399, or the undersigned at (401) 762-0045.

Very truly yours,

/s/ W. Gerald Newmin

W. Gerald Newmin

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