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 AND FACSIMILE ----------------------- U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Withdrawal of S-8 POS (Accession No. 0001116679-05-000069) Bioenvision, Inc., CIK No.: 0001028205 Securities Act File No.: 333-113094 ------------------------------------------------------------- Ladies and Gentlemen: On January 6, 2005 we filed Post-Effective Amendment No. 1 to Form S-8 Registration Statement (the "Filing"). The word "Independent" was mistakenly omitted before "Registered Public Accounting Firm" in the description of Exhibit No. 23.1 under Item 8 and the Index to Exhibits. Accordingly, we request the withdrawal of the Filing. 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 LLP