<SEC-DOCUMENT>0001019056-13-000575.txt : 20131002
<SEC-HEADER>0001019056-13-000575.hdr.sgml : 20131002
<ACCEPTANCE-DATETIME>20130506171153
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001019056-13-000575
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20130506

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DAXOR CORP
		CENTRAL INDEX KEY:			0000027367
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				132682108
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		350 FIFTH AVENUE
		STREET 2:		SUITE 7120
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10118
		BUSINESS PHONE:		2122440555

	MAIL ADDRESS:	
		STREET 1:		350 5TH AVENUE
		STREET 2:		SUITE 7120
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10118

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	IDANT CORP
		DATE OF NAME CHANGE:	19730823
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        <P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0.5in 0 24pt 3.25in; text-align: justify">May 6, 2013</P>
        <P STYLE="font: small-caps bold 11pt Times New Roman, Times, Serif; margin: 0 0 12pt">&nbsp;</P></TD>
    <TD STYLE="width: 30%">
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0 0 4pt; text-transform: uppercase"><B>ATTORNEYS AT LAW</B></P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0; text-transform: uppercase">777 East Wisconsin Avenue</P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0; text-transform: uppercase">Milwaukee, WI 53202-5306</P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0; text-transform: uppercase">414.271.2400 TEL</P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0; text-transform: uppercase">414.297.4900 FAX</P>
        <P STYLE="font: 8pt/105% News Gothic MT; margin: 0">www.foley.com</P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0">&nbsp;</P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0"><FONT STYLE="text-transform: uppercase">WRITER'S DIRECT LINE</FONT></P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0"><FONT STYLE="text-transform: uppercase">414.297.5596</FONT></P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0">pfetzer@foley.com EMAIL</P>
        <P STYLE="font: 7pt/105% News Gothic MT; margin: 0">&nbsp;</P></TD></TR>
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        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">Division of Investment Management</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">100 F Street, N.E.</P>
        <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">Washington, DC 20549</P></TD>
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<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD STYLE="padding-right: 1in"><B>Daxor Corporation</B></TD></TR></TABLE>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt 1in"><B>Registration Statement on Form N-2/A (Registration
No. 033-12367)</B></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt">Ladies and Gentlemen:</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">Pursuant to Rule
477 under the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;), Daxor Corporation, a New York corporation
(the &ldquo;<B>Registrant</B>&rdquo;), hereby requests that the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
consent to the withdrawal of the Registrant&rsquo;s Amendment No. 1 to the Registration Statement on Form N-2/A (File No. 033-12367)
(Investment Company Act of 1940 File No. 811-22684), as filed with the Commission on May 3, 2013, together with all exhibits thereto
(the &ldquo;<B>Amended</B> <B>Registration Statement</B>&rdquo;), effective as soon as possible. The Registrant requests this withdrawal
with regard to the Amended Registration Statement because it was filed using EDGAR code &ldquo;N-2/A,&rdquo; which is a code used
for an amendment to a Form N-2 that is being filed under the Securities Act, and the Amended Registration Statement is only being
filed under the Investment Company Act of 1940, as amended (the &ldquo;<B>1940 Act</B>&rdquo;). On May 6, 2013, the Registrant
re-filed the Amended Registration Statement using EDGAR code &ldquo;POS AMI,&rdquo; which is the code for an amendment done only
under the 1940 Act.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify; text-indent: 0.5in">The Registrant confirms
that the Amended Registration Statement has not been declared effective, no securities have been or will be issued or sold pursuant
to the Amended Registration Statement or the prospectus contained therein and no preliminary prospectus contained in the Amended
Registration Statement has been distributed.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">Very truly yours,<BR>
<BR>
&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 3.25in">/s/ Peter D. Fetzer</P>



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