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Law Office of William M. Curtis
25241 Buckskin Drive
Laguna Hills, California 92653-5736
Telephone (714) 831-0400
FAX Number (714) 831-4141
December 10, 1996
Filing Desk
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Vista Laser Centers of Michigan, Inc.
Commission File No. 333-00448
Registration Statement on From SB-2
Dear Sir or Madam:
On behalf of Vista Laser Centers of Michigan, Inc. (the
"Company")
this will request that the Commission issue its order permitting
the
Company to withdraw its pending Registration Statement on Form
SB-2,
Commission File number 333-00448. The Company wishes to withdraw
this
offering because the Company was unable to obtain preliminary
approval
for a listing of its securities on the Nasdaq SmallCap Market and
current
market conditions have made a public offering at this time
inadvisable.
The Company has not sold or offered to sell any of the
securities
sought to be registered in the Form SB-2 Registration Statement
referenced herein.
Very truly yours,
Law Office of William M. Curtis
/s/ William M. Curtis
By: ---------------------------
William M. Curtis, for
Vista Laser Centers of Michigan, Inc.
cc: Ghassan Barazi
Vista Laser Centers of Michigan, Inc.
Garry S. O'Rafferty, Esq.
Titus, Brueckner & Berry, P.C.
