[Acorda Therapeutics, Inc. Letterhead]

                                                 January 16, 2004

EDGAR Operations Branch
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549


Ladies and Gentlemen:

     We hereby request the immediate withdrawal of the Form S-1, and all
amendments thereto, initially filed with the Commission on September 29, 2003 on
behalf of Acorda Therapeutics, Inc. (SEC File No. 333-109199).

     There were no securities sold pursuant to the Registration Statement. The
registrant is applying for withdrawal because it may pursue a private placement
in reliance upon Rule 155(c) of the Securities Act of 1933, as amended.

     If you have any questions concerning this request for withdrawal, please
contact the undersigned at 914-347-4300.


                                             /s/ Ron Cohen

                                             Acorda Therapeutics, Inc.