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Graham-Field Health Products, Inc.
400 Rabro Drive East
Hauppauge, New York 11788
June 26, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
RE: GRAHAM-FIELD HEALTH PRODUCTS, INC.:
POST-EFFECTIVE AMENDMENT NO. 1 TO
REGISTRATION STATEMENT ON FORM S-3
(FILE NO. 333-29637) - WITHDRAWAL REQUEST
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Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as amended,
Graham-Field Health Products, Inc. hereby withdraws the above-captioned
Post-Effective Amendment. This Post-Effective Amendment was inadvertently filed
by EDGAR prior to the originally filed Registration Statement on Form S-3 (File
No. 333-29637) becoming effective. We will refile this Post-Effective
Amendment as an Amendment No. 1 to the Registration Statement immediately
following the filing of this letter by EDGAR.
Graham-Field Health Products, Inc. apologizes for any confusion or
inconvenience. If you have any questions or comments, please call me at
(516) 582-5900.
Very truly yours,
/s/ Richard S. Kolodny
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Richard S. Kolodny
Vice President,
General Counsel
cc: Ms. Mary Fraser
