1 Law Office of William M. Curtis 25241 Buckskin Drive Laguna Hills, California 92653-5736 Telephone (714) 831-0400 FAX Number (714) 831-4141 December 10, 1996 Filing Desk Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Vista Laser Centers of Michigan, Inc. Commission File No. 333-00448 Registration Statement on From SB-2 Dear Sir or Madam: On behalf of Vista Laser Centers of Michigan, Inc. (the "Company") this will request that the Commission issue its order permitting the Company to withdraw its pending Registration Statement on Form SB-2, Commission File number 333-00448. The Company wishes to withdraw this offering because the Company was unable to obtain preliminary approval for a listing of its securities on the Nasdaq SmallCap Market and current market conditions have made a public offering at this time inadvisable. The Company has not sold or offered to sell any of the securities sought to be registered in the Form SB-2 Registration Statement referenced herein. Very truly yours, Law Office of William M. Curtis /s/ William M. Curtis By: --------------------------- William M. Curtis, for Vista Laser Centers of Michigan, Inc. cc: Ghassan Barazi Vista Laser Centers of Michigan, Inc. Garry S. O'Rafferty, Esq. Titus, Brueckner & Berry, P.C.