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PRACTICEWORKS
INTEGRATED SOLUTIONS
January 11, 2001
VIA TELECOPIER AND EDGAR
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United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Andrew J. Brady
Re: Application for Withdrawal of Registration
Statement on Form 10 (No. 1-16079) filed on
November 13, 2000
Ladies and Gentlemen:
PracticeWorks, a Delaware corporation (the "Registrant"), hereby makes
this application to withdraw the Registration Statement on Form 10, File No.
1-16079, filed by the Registrant with the Securities and Exchange Commission
(the "Commission") under the Securities Exchange Act of 1934, as amended,
together with all exhibits thereto (the "Registration Statement"). The
Commission has not declared the Registration Statement effective. The
Registrant's grounds for withdrawing the Registration Statement are to prevent
the Registration Statement from automatically becoming effective by lapse of
time within 60 days of the date originally filed pursuant to Section 12(g)(1) of
the Exchange Act before the Registrant has had adequate opportunity to clear all
outstanding comments on the Registration Statement with the Commission. The
Registrant intends to file a new registration statement that addresses all of
the Staff's comments as soon as practicable.
The undersigned, on behalf of the Registrant, respectfully requests the
Commission to grant the application of the Registrant to have the Registration
Statement withdrawn and issue an appropriate order to be included in the files
of the Registration Statement to the effect that the Registration Statement has
been "Withdrawn upon request of the registrant, the Commission consenting
thereto."
Very truly yours,
PracticeWorks, Inc.
By: /s/ JAMES A. COCHRAN
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James A. Cochran
Chief Financial Officer
1765 The Exchange - Suite 500 - Atlanta, GA 30339 - (770) 850-5006 -
Fax (770) 850-5011