Cyberlux Corporation 4625 Creekstone Drive Suite 100 Research Triangle Park Durham, NC 27703 (919) 474-9700 January 16, 2007 VIA ELECTRONIC SUBMISSION ------------------------- Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Cyberlux Corporation (the "Company") Registration Statement on Form SB-2 Initially Filed September 19, 2006 File No. 333-137443 Ladies and Gentlemen: Please be advised that Cyberlux Corporation (the "Registrant") hereby requests pursuant to Rule 477 under the Securities Act of 1933, as amended, that the Commission withdraw the Registrant's Registration Statement on Form SB-2 filed with the Commission on September 19, 2006 (File No. 333-137443) (the "Registration Statement"). No securities were offered or sold pursuant to this Registration Statement. Please apply the Company's filing fee to its account with the SEC. If you have any questions concerning this matter, please contact Gregory Sichenzia at (212) 930-9700. Thank you for your assistance in this matter. CYBERLUX CORPORATION By: /s/MARK D. SCHMIDT ---------------------- Mark D. Schmidt President