[Letterhead of Imaging Diagnostic Systems, Inc.]
January 7, 2010
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 on Form RW pursuant to Rule 477 of the Securities Act of 1933, as amended, Registration Statement on Form S-1 (File No. 333-163610) |
Dear Ms. Breslin:
Please take this letter as a formal request of Imaging Diagnostic Systems, Inc. to withdraw the previously filed Registration Statement on Form S-1 (File No. 333-163610) which was filed on December 9, 2009.
This request is being made as Imaging Diagnostic Systems, Inc. has agreed to withdraw this registration statement in accordance with our response to the SEC’s comment letter dated January 7, 2010. This Registration Statement was not declared effective and no common shares were issued in connection with this Registration Statement.
If you have any questions regarding this letter, please contact the Company’s legal counsel, Robert B. Macaulay at (305) 530-4026.
Sincerely, | ||
Imaging Diagnostic Systems, Inc. | ||
By: | /s/ Linda B. Grable | |
Linda B. Grable | ||
Chief Executive Officer |
cc: | Peggy Fisher (Securities and Exchange Commission) Robert B. Macaulay (Carlton Fields, P.A.) |