[Letterhead of Imaging Diagnostic Systems, Inc.]
May 17, 2012
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attn: Mr. Russell Mancuso, Branch Chief
| | Re: | Imaging Diagnostic Systems, Inc. Application For Withdrawal on Form AW pursuant to Rule 477 of the Securities Act of 1933, as amended, Pre-Effective Amendment No. 2 to our Registration Statement on Form S-1/A (File No. 333-175492) |
Dear Mr. Mancuso:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Imaging Diagnostic Systems, Inc. hereby requests the immediate withdrawal of the Pre-Effective Amendment No. 2 to the Company’s Registration Statement on Form S-1/A (File No. 333-175492) together with all exhibits thereto, which was filed on October 26, 2011.
This Pre-Effective Amendment was not declared effective and no common shares were issued in connection with this Pre-Effective Amendment.
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: | | |
| | | Linda B. Grable |
| | | Chief Executive Officer |
| cc: | Mary Beth Breslin (Securities and Exchange Commission) Robert B. Macaulay (Carlton Fields, P.A.) |
