September
17, 2007
Securities
and Exchange Commission
450
Fifth
Street, N.W.
Washington,
D.C. 20549
| Re: |
Withdrawal
of Form F-3/A Registration Statement (#333-117794) Under the Securities
Act of 1933 for Copernic Inc.
|
Ladies
and Gentlemen:
On
August
31, 2007, Copernic Inc., an Ontario corporation (the "Company"), filed with
the
Commission a post-effective amendment to a registration statement on Form
F-3
(Registration No. 333-117794) (the "Amendment") to register up to 646,392
shares
of its Common Stock. The Company's EDGAR
Filing
Agent inadvertently filed the Amendment under the header of a pre-effective
amendment. As a result we hereby request that the Amendment be withdrawn
immediately so that we may re-file the Amendment under the appropriate header.
No securities were sold under this Amendment.
If
you
have any questions or comments, please call the undersigned or the Company's
counsel, Michael E.
Storck
of
Lippes Mathias Wexler Friedman LLP at (716) 853-5100.
Very
truly yours,
/s/
Martin Bouchard
Martin
Bouchard
President
and Chief Executive Officer
|
388
St. Jacques Street West, 9th Floor
Montreal,
QC H2Y 1S1
Canada
|
t:
514.844.2700
f:
514.844.3532
|
www
copernic-inc.com
|
 |