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FIRST NEW ENGLAND DENTAL CENTERS, INC.
85 Devonshire Street
Boston, Massachusetts 02109
December 19, 1997
VIA EDGAR
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Shelley E. Parratt
Re: First New England Dental Centers, Inc.
Withdrawal of Registration Statement on Form S-1
Ladies and Gentlemen:
Pursuant to Rule 477(a) under the Securities Act of 1933, as amended (the
"Securities Act"), First New England Dental Centers, Inc. (the "Company") hereby
requests the immediate withdrawal of its Registration Statement on Form S-1
(File No. 333-38615) originally filed with the Securities and Exchange
Commission October 23, 1997. None of the securities covered by such Registration
Statement were offered for sale or sold.
Please provide the Company and the Company's legal counsel, Arthur I.
Anderson, P.C., McDermott, Will & Emery, 75 State Street, Boston, Massachusetts
02109, with a copy of the order granting withdrawal of the Registration
Statement as soon as it is available. If you have any questions regarding this
application, please do not hesitate to contact Mr. Anderson at 617-345-5016 or
the undersigned at 617-742-4750.
Very truly yours,
/s/ Donald E. Strange
Donald E. Strange,
President and Chief Executive Officer
cc: Arthur I. Anderson, P.C.
