HANK GRACIN†† | PARTNER

LESLIE MARLOW† | PARTNER PATRICK EGAN† | PARTNER

 

 

† Admitted in New York only

†† Admitted in New York, Florida & Colorado

GRACIN & MARLOW, LLP

 

COUNSELLORS AT LAW

THE CHRYSLER BUILDING

26th FLOOR

405 LEXINGTON AVENUE

NEW YORK, NEW YORK 10174

 

(212) 907-6457

FAX (212) 208-4657

www.gracinmarlow.com

IN BOCA RATON

1825 NW CORPORATE BLVD.

SUITE 110

BOCA RATON, FLORIDA 33431

(561) 237-0804

FAX (561) 237-0803

 

WRITER E-MAIL: lmarlow@gracinmarlow.com

 

September 7, 2018

 

VIA EDGAR

 

United States Securities

  and Exchange Commission

100 F Street, NE
Mail Stop 3561
Washington, D.C. 20549
Attention: Ms. Suying Li

 

  Re: Icagen, Inc. (the “Company”)
    Form 10-K for Fiscal Year Ended December 31, 2017
    Filed April 17, 2018
    File No. 000-54748

 

Dear Ms. Li:

 

On behalf of the Company, we acknowledge receipt of the letter (the “Letter”) from the Securities and Exchange Commission dated August 22, 2018 related to comments to its Annual Report on Form 10-K for the year ended December 31, 2107. As discussed with the Staff today, the Company intends to respond to the Letter by September 14, 2018. The Company is grateful for the Staff’s accommodation in this matter. Please do not hesitate to call me at (212) 907-6457 with any questions you may have.

 

  Sincerely,
   
  /s/ Leslie Marlow
  Leslie Marlow