<PAGE>
DENTAL/MEDICAL DIAGNOSTIC SYSTEMS, INC.
200 N. Westlake Blvd.
Suite 202
Westlake Village, California 91362
(805) 381-2700
November 9, 1999
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 3-6
Washington, D.C. 20549
ATTN: Larry M. Spirgel, Esq.
Re: DENTAL/MEDICAL DIAGNOSTIC SYSTEMS, INC.
REGISTRATION STATEMENT ON FORM SB-2 FILED APRIL 26, 1999
REGISTRATION NO. 333-76977
Ladies and Gentlemen:
Dental/Medical Diagnostic Systems, Inc., a Delaware corporation (the
"Company"), hereby requests the Commission's consent to the withdrawal of the
above-referenced Registration Statement under the Securities Act of 1933, as
amended (the "Act"). As a result of market conditions, the Company has
decided not to pursue registration of shares of its Common Stock at this
time. None of the securities included in the Registration Statement filed
under the Act have been sold by the Company.
If you have any questions with respect to the above, or if you require
additional information, please do not hesitate to contact the undersigned at
(805) 381-2700.
Very truly yours,
/s/ STEPHEN F. ROSS
-------------------------
Stephen F. Ross
Chief Financial Officer
cc: Murray Markiles, Esq.
