AMERICAN BIO MEDICA CORPORATION
300 Fairview Avenue
Hudson, New York 12534
800-227-1243
September 25, 1998
BY EDGAR
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: American Bio Medica Corporationn
Registration Statement on Form SB-2
(Registration No. 333-16535)
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Gentlemen and Ladies:
In accordance with Rule 477 promulgated under the Securities Act of 1933,
as amended, American Bio Medica Corporation (the "Company") hereby withdraws the
Registration Statement on Form SB-2 (Registration No. 333-16535) initially filed
with the Securities and Exchange Commission on May 20, 1998. The Company is
withdrawing the Registration Statement on Form SB-2 because it intends to file a
registration statement on Form S-3 covering the conversion of Series "D"
Preferred Shares and the exercise of Warrants covered in the Registration
Statement on Form SB-2. None of the Common Shares which were to have been
registered pursuant to the Registration Statement on Form SB-2 have been
publicly sold.
If you have any questions with respect to this letter, please call either
Steven I. Gutstein, Esq. at (212) 725-7110 or me at (800) 227-1243.
Sincerely,
AMERICAN BIO MEDICA CORPORATION
By: /s/ Stan Cipkowski
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Stan Cipkowski,
Chief Executive Officer
