March 17, 1997
VIA EDGAR
Securities and Exchange Comission
Judiciary Plaza
450 Fifth Street N.W.
Washington, D.C. 20549
Attention: Mary Fraser, Esq.
Re: General Medical Inc.
Registration Statement on Form S-1
(Commission File No. 333-16317)
Dear Ms. Fraser:
Pursuant to Rule 477 of Regulation C under the
Securities Act of 1933, we hereby respectfully withdraw
the above-referenced Registration Statement. The regis-
trant has been acquired in its entirety by a third party.
We advise the Commission that no securities were issued
as a result of this offering.
Very truly yours,
/s/ Kevin F. Holt
Kevin F. Holt
Vice President and Controller
of General Medical Inc.
