rw_t3withdrawal.htm
[AtheroGenics
Letterhead]
October
10, 2008
|
Division
of Corporation Finance
Washington,
D.C. 20549
|
|
Re: AtheroGenics,
Inc.
Form T-3 filed August 20, 2008 (File
No. 22-28876)
Request for Withdrawal of Form
T-3
Pursuant
to Section 307 of the Trust Indenture Act of 1939, as amended, request is hereby
made by AtheroGenics, Inc., a Georgia corporation (the “Company”), to withdraw
the Application for Qualification of Indenture on Form T-3 (File No. 22-28876)
together with all exhibits thereto (the “Form T-3”), effective as of the date
hereof, or as early as practicable hereafter. The Form T-3 has not
been declared effective, and no securities were issued in connection with the
Form T-3.
The
Company is making this request for withdrawal because the Company was unable to
successfully restructure its capital structure outside of
bankruptcy. Accordingly, the Company respectfully requests the
Commission to grant Company’s application to have the Form T-3 withdrawn
pursuant to Section 307 of the Trust Indenture Act of 1939.
Please
contact me at (678) 336-2500 with any questions concerning this request for
withdrawal.
/s/MARK P.
COLONNESE
Executive
Vice President, Commercial Operations and Chief Financial Officer
cc: Mr.
Joe Gaynor – AtheroGenics, Inc.
Mr. Keith Townsend – King &
Spalding LLP