[BLACKWELL SANDERS MATHENY & LOMBARDI LETTERHEAD]
James M. Ash, Esq.
FAX: (816) 274-6914
DIRECT: (816) 274-6886
September 24, 1996
Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Integrated Medical Resources, Inc.
Form 8-A Registration Statement
Our File No. 12227-9
Ladies and Gentlemen:
On behalf of Integrated Medical Resources, Inc. (the
"Company"), enclosed for filing pursuant to the Securities
Exchange Act of 1934 is the Company's Registration Statement on
Form 8-A with respect to the Company's common stock, par value
$.001 per share. The filing fee of $250 has been wire
transferred to the SEC's account at Mellon Bank.
On behalf of the Company, we respectfully request that the
effective date of this Registration Statement be accelerated to
the date on which Registration Statement No. 333-5414-D is
declared effective under the Securities Act of 1933.
Any questions with respect to this filing may be directed to
the undersigned at (816) 274-6886.
Very truly yours,
James M. Ash
JMA/dl
Enclosure
cc: Mr. T. Scott Jenkins, Integrated Medical Resources, Inc.
Robert J. Brantman, Esq., Katten Muchin & Zavis
