[Letterhead of Shumaker, Loop & Kendrick, LLP]
September 30, 2005
VIA EDGAR
Mr. Jeffrey Riedler
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0406
Re: | DrugMax, Inc. Preliminary Information Statement on Schedule 14C, Filed September 27, 2005 File No. 1-15445 |
Dear Mr. Riedler:
On behalf of DrugMax, Inc. (the “Company”), we hereby confirm that the Company will clarify in its definitive information statement on Schedule 14C being filed today that “other than as mentioned in this information statement, the Company has no additional plans, arrangements, agreements or understandings to issue any additional shares of common stock at this time.” Please contact the undersigned with any further questions or comments.
Very truly yours,
/s/ Julio C. Esquivel
Julio C. Esquivel