Essential Laser Concepts, Inc.
                             11601 E. Lusitano Place
                              Tucson, Arizona 85748
                                  520 731-9890

June 26, 2002

Securities and Exchange Commission
Office of Small Business
450 Fifth Street N.W.
Washington, D.C. 20549

RE:   Essential Laser Concepts, Inc.
         Preliminary Proxy Statement on Schedule 14C
         Definitive Proxy Statement on Schedule 14C
         Filed April 15, 2002 and May 16, 2002 respectively
         File Number 000-29533

Attn: John Reynolds, Assistant Director, Office of Small Business

Dear Mr. Reynolds:

Pursuant  to  Rule  477,  the  Company   hereby   requests   withdrawal  of  the
above-captioned  Proxy  Statements  as  soon as  practicable.  The  Company  has
determined  that it is not in its best  interests  to  proceed  with the  events
described   therein  at  this  time,  as  the  Company  cannot  derive  adequate
information and disclosures to date from the merger Candidate.

Should you have any  questions or comments  with regard to the above,  please do
not hesitate to get in touch with me.


Very truly yours,



/s/ Daniel L. Hodges,
President,
Essential Laser Concepts, Inc.