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[D & K HEALTHCARE RESOURCES, INC. LETTERHEAD]
September 11, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Heather Maples
Re: D & K Healthcare Resources, Inc. Registration Statement on
Form S-2, File No. 333-60139
Ladies and Gentlemen:
We hereby request withdrawal of the above-referenced Registration
Statement. The Company has determined not to proceed with the offering of shares
of its common stock contemplated by the Registration Statement because of
current market conditions. None of the securities which were subject to the
Registration Statement have been offered or sold.
Please direct any comments or questions concerning this requested
withdrawal to our counsel, John Gillis of Armstrong, Teasdale, Schlafly & Davis,
phone number (314) 342-8007, fax number (314) 621-5065.
Sincerely,
D & K HEALTHCARE RESOURCES, INC.
/s/Martin D. Wilson
Martin D. Wilson
President and Chief Operating
Officer
