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August 18, 1998
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Premier Laser Systems, Inc.
Registration Statement on Form S-4
Filed March 10, 1998
File Number 333-47705
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Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, Premier
Laser Systems, Inc. (the "Company") hereby applies for the withdrawal of its
previously filed Registration Statement on Form S-4 (File No. 333-47705) (the
"Registration Statement") relating to its common stock.
Due to the unavailability of its financial statements, the Company will not
be able to proceed with the exchange offering of such shares as contemplated by
the Registration Statement. It requests that the Securities and Exchange
Commission consent to this application on the grounds that withdrawal of the
Registration Statement is consistent with
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Securities and Exchange Commission
August 18, 1998
Page 2
the public interest and the protection of investors, as contemplated by
paragraph (a) of said Rule 477.
Sincerely,
PREMIER LASER SYSTEMS, INC.
By: /s/ CHARLES J. OLSON
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Name: Charles J. Olson
Title: Chief Financial Officer
cc: Dr. Colette Cozean, Ph.D.
William J. Simpson, Esq.
