[Letterhead of Roth Capital Partners]
June 10, 2011
By EDGAR
Jeffrey Riedler
Securities and Exchange Commission
Division of Corporation Finance 100
F Street, N.E.
Washington, D.C. 20549
Securities and Exchange Commission
Division of Corporation Finance 100
F Street, N.E.
Washington, D.C. 20549
Re: | Graymark Healthcare, Inc. Registration Statement on Form S-1 File No. 333-164232 |
Dear Mr. Riedler:
Pursuant to Rule 460 of the Rules and Regulations under the Securities Act of 1933, as amended, please be advised that we have effected approximately the following distributions of copies of the Preliminary Prospectus dated June 9, 2011:
Institutional Investors | 148 | |||
Retail Investors | 0 | |||
Underwriters and Dealers | 14 |
The underwriters and dealers of the above issue were advised that they must comply with the provisions of Rule 15c2-8 of the Securities Exchange Act of 1934, as amended. The undersigned, as representative, has and will and each underwriter and dealer has advised the undersigned that it has and will, comply with Rule 15c2-8 under the Exchange Act.
Sincerely, Roth Capital Partners | ||||
By: | /s/ Aaron M. Gurewitz | |||
Name: | Aaron M. Gurewitz | |||
Title: | Head of Equity Capital Markets | |||
cc: | Michael Rosenthall, Securities and Exchange Commission |