It's possible that it's trying to execute the .dll file, so have you made sure that the IUSR_machinename user has read/execute permissions on the SSLeay.dll and that execute permissions are enabled in the IIS admin console?
If all else fails, enable auditing on those files & directories and see what's getting denied access in the event log.
In reply to Re: Can't load load_file:Access is denied
by puploki
in thread Can't load load_file:Access is denied
by Anonymous Monk
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