INTERNATIONAL REMOTE IMAGING SYSTEMS INC /DE/
RW, 1997-10-14
LABORATORY ANALYTICAL INSTRUMENTS
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[IRIS LOGO]

INTERNATIONAL REMOTE IMAGING SYSTEMS

                                                    Dr. F. H. Deindoerfer
                                                    Chairman of the Board
                                                            and President


October 13, 1997


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


Re:   International Remote Imaging Systems, Inc.
      Registration Statement on Form S-1 (No. 333-13005)


Ladies and Gentlemen:

On September 30, 1996, International Remote Imaging Systems, Inc. (the
"Registrant) filed a registration statement on Form S-1 (File No. 333-13005)
(the "Registration Statement") for a public offering (the "Offering") of
3,000,000 shares of its common stock, $.01 par value per share.  As described
in its Quarterly Report on Form 10-Q for the quarter ended September 30, 1996
(the "Quarterly Report"), the Registrant has elected not to pursue the Offering
at this time.  (See "Management's Discussion and Analysis of Financial
Condition and Results of Operation -- Liquidity and Capital Resources" of the
Quarterly Report).

Accordingly, the Registrant hereby applies for withdrawal of the Registration
Statement in accordance with Rule 477 of the Rules and Regulations promulgated
under the Securities Act of 1933, as amended.

If you have any questions regarding this application for withdrawal, please
contact Daniel G. Christopher, Esq. at (310) 234-6922.


Sincerely,


/s/ F. H. Deindoerfer

/ct

cc:  American Stock Exchange 


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