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November 21, 1997
VIA EDGAR
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Securities and Exchange Commission
Division of Corporate Financing
450 Fifth Street NW
Washington, DC 20549
Attention: Filing Desk, Stop 1-4
RE: MEDICODE (DELAWARE), INC.
REQUEST FOR WITHDRAWAL OF FORM 8-A
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SEC FILE NUMBER FOR 8-A: 000-23133
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Ladies and Gentlemen:
Medicode (Delaware), Inc. (the "Company" or "Registrant") hereby
withdraws its Form 8-A (File No. 000-23133) filed with the Securities and
Exchange Commission on September 24, 1997 in order to prevent the 8-A from
taking effect prior to the effectiveness of the Company's Registration
Statement on Form S-1.
Please do not hesitate to contact Yoichiro Taku or Jon Layman of Wilson
Sonsini Goodrich & Rosati at (650) 493-9300 with any questions.
Very truly yours,
MEDICODE (DELAWARE), INC.
By: /s/ Kevin Pearson
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Kevin W. Pearson, Chief Financial Officer