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ISOLYSER COMPANY, INC.
4320 International Boulevard, N.W.
Norcross, Georgia 30093
(770) 381-7566
July 11, 1996
VIA EDGAR
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The Securities and Exchange Commission
Filing Desk - Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Re: Removal of Post-Effective Amendment No. 1 to Isolyser Company, Inc.
Registration Statement on Form S-4; File No. 333-03436
Gentlemen:
Pursuant to Rule 477 and 478 promulgated pursuant to the Securities Act
of 1933, as amended (the "Act"), in accordance with discussion held between
Stephen D. Fox of Arnall Golden & Gregory, our corporate counsel, and Joe
Babits of the Commission's Division of Corporate Finance, we hereby request
that Isolyser Company, Inc.'s Post-Effective Amendment No. 1 (the
"Post-Effective Amendment") to its Registration Statement on Form S-4 (File
No. 333-03436) as filed with the Commission on July 3, 1996 at 8:00 a.m.
under cover of Form Type POS AM (Accession No. 0000912067-96-013765) be
withdrawn. This request is made because the Post-Effective Amendment was
ineffective to register the additional shares requested to be registered. As
discussed by Mr. Babits and Mr. Fox, pursuant to Rule 429 promulgated
pursuant to the Act, we are concurrently herewith filing a new registration
statement on Form S-4 to register those additional shares which were
originally included in the Post-Effective Amendment.
Should you have any questions or require any additional information
please do not hesitate to contact the undersigned or Stephen D. Fox at (404)
873-8528.
Sincerely,
ISOLYSER COMPANY, INC.
/s/ C. FRED HARLOW
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C. Fred Harlow, Senior Vice President
of Finance, Chief Financial Officer and Treasurer
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