# EDGAR Filing Document

**Accession Number:** 0001881672
**File Stem:** 0001213900-23-021620
**Filing Date:** 2023-3
**Character Count:** 2836
**Document Hash:** f3ed63a708e862de217e27bbcd2b18d9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-021620.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0001213900-23-021620

**CONFORMED SUBMISSION TYPE**: RW

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230321

**DATE AS OF CHANGE**: 20230321

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EPIEN MEDICAL, INC.
- **CENTRAL INDEX KEY:** 0001881672
- **STANDARD INDUSTRIAL CLASSIFICATION:** SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
- **IRS NUMBER:** 411710238
- **STATE OF INCORPORATION:** MN
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** RW

**SEC ACT:**
- **SEC FILE NUMBER:** 333-267669
- **FILM NUMBER:** 23748273

**BUSINESS ADDRESS:**
- **STREET 1:** 600 HIGHWAY 169 SOUTH, SUITE 820
- **CITY:** ST. LOUIS PARK
- **STATE:** MN
- **ZIP:** 55426
- **BUSINESS PHONE:** 6516533380

**MAIL ADDRESS:**
- **STREET 1:** 600 HIGHWAY 169 SOUTH, SUITE 820
- **CITY:** ST. LOUIS PARK
- **STATE:** MN
- **ZIP:** 55426

**EPIEN Medical, Inc.**

**600 Highway 169 South, Suite 820**

**St. Louis Park, MN 55426**

March 21, 2023

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

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| | |
|:---|:---|
| **Re:** | **EPIEN Medical, Inc.** |
|  | **Request for Withdrawal** <br> **Pursuant to Rule 477 of Registration Statement on Form S-1**<br> **(File No. 333-267669)** |

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Ladies and Gentleman:

Pursuant to Rule 477 under the Securities Act of 1933, as amended (the "Securities Act"), EPIEN Medical, Inc. ("we," "us," "our," or the "Company") hereby submits this letter to notify the Securities and Exchange Commission (the "Commission") of our withdrawal of our Registration Statement on Form S-1 (File No. 333- 267669) (the "Registration Statement"), because the Company has elected not to proceed with the public offering of securities contemplated by the Registration Statement at this time. The Registration Statement was not declared effective and no securities have been issued or sold under the Registration Statement.

The Company acknowledges that no refund will be made for fees paid to the Commission in connection with the filing of the Registration Statement. However, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use should the Company proceed with the filing of a subsequent registration statement meeting the requirements of Rule 457(p) promulgated under the Securities Act.

Thank you for your assistance with this matter. If you have any questions or comments concerning this request, please call our legal counsel, Scott M. Miller, Esq. of Ellenoff Grossman & Schole LLP, at (212) 370-1300.

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| |
|:---|
| Sincerely, |
| /s/ David A. Ufheil |
| David A. Ufheil |
| Chief Financial Officer |

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