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APPLIED VOICE RECOGNITION, INC.
(LETTERHEAD)
December 6, 2000
VIA FACSIMILE AND EDGAR
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Applied Voice Recognition, Inc.
Withdrawal of Registration Statement on Form SB-2 (File No. 333-48948)
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, Applied Voice Recognition, Inc., a Delaware corporation (the
"Company"), hereby requests the withdrawal of its Registration Statement on
Form SB-2 (file no. 333-48948) filed with the Securities and Exchange
Commission on October 30, 2000.
This Registration Statement relates to the resale by some of our
stockholders of the Company's common stock. The selling stockholders have
agreed to delaying the effectiveness of the registration to resale shares, while
our limited staff and management utilize their resources in completion of
pending operational and year-end matters. These matters include:
. enhancing the recently released first version of the Company's Internet-based
patient record storage system, and preparing to release the second version of
this system in the first quarter of 2001;
. implementing a new accounting system for fixed assets;
. responding to preliminary audit procedures from outside auditors; and
. preparing for the annual meeting of stockholders to be held December 11,
2000.
Currently, we plan to refile the Registration Statement sometime after the
first of the year. Please call me at (713) 621-3131, or Kathy Tedore with
Porter & Hedges, L.L.P. at (713) 226-0659 if you have any questions or require
additional information.
Very truly yours,
Applied Voice Recognition, Inc.
By: /s/ JAMES G. SPRINGFIELD
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James G. Springfield
President, CEO and
Vice Chairman of the Board
cc: Grace Lee, SEC (via facsimile (202) 942-9635)
Kathy Tedore, Porter & Hedges, L.L.P.
