CARDIOPULMONARY CORP, RW, 1996-09-16

CARDIOPULMONARY CORP
RW, 1996-09-16
ORTHOPEDIC, PROSTHETIC & SURGICAL APPLIANCES & SUPPLIES

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                                    September 16, 1996

VIA EDGAR TRANSMISSION

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Re:  Cardiopulmonary Corp.
     CIK: 0001014538
     Registration No. 333-04315
  
Ladies and Gentlemen:

     On behalf of Cardiopulmonary Corp. (the "Company"), we hereby
withdraw the registration statement on Form 8-A filed with the
Commission by EDGAR on July 18, 1996.  The Company expects to file
a substantially similar registration statement prior to the date of
any request for acceleration of the effective date of the
above-referenced registration statement on Form S-1.

     If you have any questions regarding this matter, please
telephone the undersigned at (212) 318-3103 or Robert E. L.
deButts, Jr. of this office at (212) 318-3020.

                                    Very truly yours,



                                    Charles S. Lee


CSL/gr

cc:  Jeffrey Epstein, Esq.