ABATIX CORP
S-3/A, 2000-02-01
MEDICAL, DENTAL & HOSPITAL EQUIPMENT & SUPPLIES
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January 31, 2000



VIA EDGAR



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

Attention: Carol McGee, Esq.

         Re:      ABATIX CORP. (THE "COMPANY") -
                  REGISTRATION STATEMENT ON FORM S-3: FILE NO. 333-95187

Gentlemen:

         The  undersigned  issuer of the shares of Common Stock  included in the
above  Registration  Statement  on Form S-3 hereby  requests,  pursuant  to Rule
461(a) under the Securities Act of 1933, that its Registration  Statement become
effective  at 10:00  A.M.,  E.S.T.  on  Tuesday,  February  1, 2000,  or as soon
thereafter as practicable.


Very truly yours,

ABATIX CORP.

/S/ FRANK J. CINATL, IV
- -----------------------------------
Frank J. Cinatl, IV, Vice President


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