SIGL Signal Advance Inc (PK)

SIGNAL ADVANCE INC, WITHDRAWAL OF POST EFFECTIVE AMENDMENT

Signal Advance, Inc.
3515 County Road 81
Rosharon, TX 77583

December 28, 2015

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Caleb French

Re: Signal Advance, Inc. - Request for Withdrawal of Post-Effective Amendment No. 2 to Registration Statement on Form S-1 (File No. 333-195427)

Mr. French,

Pursuant to Rule 477 of the Securities Act of 1933, as amended, Signal Advance, Inc., a Texas corporation, requests the withdrawal, effective immediately, of the above-referenced Post-Effective Amendment No. 2, filed on December 23, 2015, to Registration Statement on Form S-1/A (File No. 333-195427), originally filed with the Securities and Exchange Commission on May 15, 2014 and declared effective on May 21, 2014.

The Post-Effective Amendment was inadvertantly filed using Form S-1/A. A Post- Effective Amendment will be refiled using the correct Form POS AM.

No securities were sold in connection with the Post-Effective Amendment.

Please contact the Company President, Chris M. Hymel, at telephone number 713 510 7445 or by email at chymel@signaladvance.com should you require additional information regarding the foregoing.

Thank You

/s/ Chris M. Hymel

Chris M. Hymel, President
Signal Advance, Inc.

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