DDS TECHNOLOGIES USA, INC.
150 East Palmetto Park Road
Suite 510
Boca Raton, Florida 33432
July 21, 2006
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Company name: DDS Technologies USA, Inc. CIK: 0001099217 Registration Number: 333-129112 Accession Number: 0001193125-06-146244 |
Dear Sir or Madam:
The Company hereby withdraws the above amendment to the Registration Statement that was filed with the Securities and Exchange Commission on July 13, 2006.
The grounds for withdrawal are that the amendment was inadvertently coded in the EDGAR database as an amendment to the Registration Statement rather than as a post-effective amendment. The post-effective amendment to the Registration Statement is being re-filed with the correct EDGAR coding.
The Registration Statement is a resale registration statement filed on behalf of certain Company shareholders and thus, the Company did not sell any securities in connection with the offering.
Sincerely,
/s/ Joseph N. Fasciglione
Joseph N. Fasciglione
Chief Financial Officer
