Jenkens & Gilchrist Parker Chapin LLP
THE CHRYSLER BUILDING AUSTIN, TEXAS
405 LEXINGTON AVENUE (512) 499-3800
NEW YORK, NEW YORK 10174 CHICAGO, ILLINOIS
(312) 425-3900
(212) 704-6000 DALLAS, TEXAS
FACSIMILE (212) 704-6288 (214) 855-4500
HOUSTON, TEXAS
www.jenkens.com (713) 951-3300
Henry I. Rothman LOS ANGELES, CALIFORNIA
(212) 704-6179 (310) 820-8800
hrothman@jenkens.com SAN ANTONIO, TEXAS
(210) 246-5000
WASHINGTON, D.C.
(202) 326-1500
August 30, 2004
Via EDGAR
- ---------
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
Attention: Alan Morris
Re: Ophthalmic Imaging Systems
Post-Effective Amendment to Form SB-2 filed on August 25, 2004
File No. 333-110334
Dear Mr. Morris:
On behalf of Ophthalmic Imaging Systems (the "Company"), we hereby
request that the Company's Post-Effective Amendment No. 1 to Form SB-2 be
withdrawn effective today, August 30, 2004.
Should you have any questions or require additional information
regarding the foregoing, please contact the undersigned at Tel: 212-704-6179 or
David Levine at Tel: 212-704-6056.
Sincerely,
/s/ Henry I. Rothman
Henry I. Rothman