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Medcare Technologies, Inc.
1515 West 22nd Street, Suite 1210
Oak Brook, Illinois 60523
January 28, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Post-Effective Amendment to Registration Statement on Form SB-2
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Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933,as
amended, Medcare Technologies, Inc. (the "Company") respectfully requests that
the Company's Post-Effective Amendment to Registration Statement on Form SB-2
(the "Registration Statement") filed on August 16, 1999 (the "Amendment") be
withdrawn. The Company filed the Amendment in order to update certain financial
information contained in the Registration Statement but was thereafter informed
by a member of your Staff that such updating was not necessary at the time that
the Amendment was filed. The Company intends to update the financial information
in the Registration Statement as necessary to comply with the Securities Act of
1933, as amended, and the rules and regulations promulgated thereunder. In that
regard, after audited financial information of the Company for the year ended
December 31, 1999 becomes available, the Company will file a post-effective
amendment to the Registration Statement to reflect such financial information.
At no time have offers or sales of securities been made using a prospectus
reflecting the changes contained in the Amendment, nor have any prospectuses
reflecting the changes contained in the Amendment been distributed. The
accession number associated with the Amendment is 0000950131-99-004953. The
Company's CIK number is 0001002422. Should you have any questions relating to
the foregoing or the Amendment, please do not hesitate to contact Alan Jagiello
at the Company at (630) 472-5305 or the Company's counsel, Krista Endres, at
(312) 984-3114.
Very truly yours,
/s/ Alan Jagiello
Medcare Technologies, Inc.
