PaulHastings / Paul, Hastings, Janofsky & Walker LLP 75 East 55th Street, New York, New York, 10022-3205 telephone 212-318-6000 / facsimile 212-319-4090 / internet www.paulhastings.com Atlanta Beijing Hong Kong London Los Angeles New York Orange County San Diego San Francisco Stamford Tokyo Washington, D.C. VIA EDGAR --------- U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Withdrawal of POS AM (Accession No. 0001116679-04-002072) Bioenvision, Inc., CIK No.: 0001028205 Securities Act File No.: 333-115816 ------------------------------------------------------------- Ladies and Gentlemen: On October 13, 2004 we filed two Post-Effective Amendment No. 1 On Form S-3 To Form SB-2 On Form S-3 Registration Statements, the first of which was filed erroneously. The erroneously filed document is a duplicate of a Post-Effective Amendment No. 1 On Form S-3 To Form SB-2 On Form S-3 Registration Statement that was filed on January 12, 2004. Accordingly, we request the withdrawal of the first Post-Effective Amendment filed on October 13, 2004. Please forward a copy of the Commission's order granting the withdrawal via facsimile, to my attention at (212) 319-4090. Please direct any questions you may have with respect to this application to me at (212)318-6739. Thank you for your assistance in this matter. Very truly yours, /s/ Amy Rosenberg Amy Rosenberg for Paul, Hastings, Janofsky & Walker