[Letterhead of Imaging Diagnostic Systems, Inc.]
March 9, 2009
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Ms. Mary Beth Breslin
| | Re: | Imaging Diagnostic Systems, Inc. Application For Withdrawal of Post-Effective Amendment No. 1 filed on February 26, 2009 to the Registration Statement on Form S-1 (File No. 333-154798) for filing with an incorrect EDGAR tag |
Dear Ms. Breslin:
Imaging Diagnostic Systems, Inc. hereby applies to withdraw the Post Effective Amendment No. 1 filed on February 26, 2009 to the Registration Statement with an incorrect EDGAR tag designating the filing as a Pre-Effective Amendment rather than a Post-Effective Amendment to the Registration Statement. The filing was filed with the Commission with the proper EDGAR tag, POS AM, on March 9, 2009.
If you have any questions with respect to this matter, please contact our counsel, Robert B. Macaulay, of Carlton Fields, P.A. at (305) 530-4026.
| | | |
| Sincerely, |
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| Imaging Diagnostic Systems, Inc. |
| | |
| By: | | |
| | | Linda B. Grable |
| | | Chief Executive Officer |
| cc: | Russell Mancuso, Branch Chief (Securities and Exchange Commission) Robert B. Macaulay (Carlton Fields, P.A.) |
