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Proc-Type: 2001,MIC-CLEAR
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<SEC-DOCUMENT>0000950134-08-012191.txt : 20080701
<SEC-HEADER>0000950134-08-012191.hdr.sgml : 20080701
<ACCEPTANCE-DATETIME>20080630214952
ACCESSION NUMBER:		0000950134-08-012191
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080701
DATE AS OF CHANGE:		20080630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VirnetX Holding Corp
		CENTRAL INDEX KEY:			0001082324
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
		IRS NUMBER:				770390628
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-151933
		FILM NUMBER:		08927499

	BUSINESS ADDRESS:	
		STREET 1:		5615 SCOTTS VALLEY DRIVE
		STREET 2:		SUITE 110
		CITY:			SCOTTS VALLEY
		STATE:			CA
		ZIP:			95066
		BUSINESS PHONE:		(831) 438-8200

	MAIL ADDRESS:	
		STREET 1:		5615 SCOTTS VALLEY DRIVE
		STREET 2:		SUITE 110
		CITY:			SCOTTS VALLEY
		STATE:			CA
		ZIP:			95066

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PASW INC
		DATE OF NAME CHANGE:	20001109

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PACIFIC SOFTWORKS INC
		DATE OF NAME CHANGE:	19990322
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>f38661rwrw.htm
<DESCRIPTION>REGISTRATION WITHDRAWAL
<TEXT>
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<TITLE>rw</TITLE>
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<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt">VirnetX Holding Corporation<BR>
5615 Scotts Valley Drive, Suite&nbsp;110<BR>
Scotts Valley, California 95066
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">June&nbsp;30, 2008
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, DC 20549

</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Re:
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">VirnetX Holding Corporation</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Withdrawal of Registration Statement on Form&nbsp;S-1 (File No.&nbsp;333-151933)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 12pt">Ladies and Gentlemen:
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Pursuant to Rule&nbsp;477 promulgated under the Securities Act of 1933, as amended, VirnetX Holding
Corporation (the &#147;<B><I>Registrant</I></B>&#148;) hereby requests that the Securities and Exchange Commission (the
&#147;<B><I>Commission</I></B>&#148;) consent to the withdrawal, effective as of the date hereof or at the earliest
practicable date hereafter, of its Registration Statement on Form S-1 (File No.&nbsp;333-151933),
together with all exhibits thereto (collectively, the &#147;<B><I>Registration Statement</I></B>&#148;). The Registration
Statement was originally filed with the Commission on June&nbsp;25, 2008. The Registrant confirms that
no securities were sold in connection with the offering described in the Registration Statement.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">The Registrant is withdrawing the Registration Statement as the filing made was intended to be an
amendment to the Registrant&#146;s previously filed registration statement on Form S-3 (File No.
333-149884), not a separate registration statement. The Registrant has subsequently filed
Amendment No.&nbsp;1 to its registration statement on Form S-1 (File No.&nbsp;333-149884).
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">If you have any questions with respect to this matter, please contact our outside counsel, Lowell
Ness, at (650)&nbsp;614-7400.
</DIV>


<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="48%">&nbsp;</TD>
</TR>
<TR>
    <TD colspan="3" align="left">Sincerely,<BR>
<BR>
<BR>
VIRNETX HOLDING CORPORATION<BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" style="border-bottom: 1px solid #000000" align="left">/s/ Kendall Larsen
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">Kendall Larsen&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD colspan="3" align="left">Chief Executive Officer<br>
VirnetX Holding Corporation&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>


<P align="center" style="font-size: 10pt"><!-- Folio --><!-- /Folio -->
</DIV>



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