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[Steri-Oss Letterhead]
VIA FACSIMILE
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AND CERTIFIED MAIL
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Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Attention: Roland St. Paul, Esq. (Mail Stop 7-6)
Re: Registration Statement on Form S-1
(Reg. No. 333-34397)
Ladies and Gentlemen:
On behalf of Steri-Oss, Inc., a Delaware corporation (the "Company"), we
hereby withdraw the Company's Registration Statement on Form S-1 (Registration
No. 333-34397) due to adverse market conditions.
Should you have any questions regarding this matter, please do not
hesitate to contact the undersigned.
Very truly yours,
STERI-OSS, INC.
By: /s/ Bruce D. Nye
Chief Financial Officer
Enclosures
cc w/enc.: Ms. Clare DeLabar (Mail Stop 7-6)
Frederick A. Randall, Jr., Esq.
Barbara Borden, Esq.
Steven Stockdyk, Esq.
