[LOGO OF COOLEY GODWARD LLP] ATTORNEYS AT LAW San Francisco, CA 415 692-2000 Five Palo Alto Square Menlo Park, CA 3000 El Camino Real 650 843-5000 Palo Alto, CA 94306-2155 San Diego, CA Main (650) 843-5000 619 550-6000 Fax (650) 857-0663 Boulder, CO 303 546-4000 Denver, CO 303 606-4800 www.cooley.com MATTHEW W. SONSINI (650) 843-5148 sonsinimw@cooley.com -------------------- December 1, 1998 VIA EDGAR Jeffrey P. Riedler Securities and Exchange Commission Office of Corporation Finance 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 RE: SENSUS DRUG DEVELOPMENT CORPORATION FILE NO. 333-60055 WITHDRAWAL OF REGISTRATION STATEMENT ON FORM 8-A Dear Mr. Riedler: Sensus Drug Development Corporation (the "Registrant") hereby requests the immediate withdrawal of the Registrant's Registration Statement on Form 8-A under Section 12(g) (the "Form 8-A"), which was filed with the Commission on October 6, 1998, because the Registrant does not anticipate that its Registration Statement on Form S-1 (No. 333-60055) will become effective until after December 5, 1998, the date upon which the Form 8-A will automatically become effective. The undersigned is unable to anticipate when a new Registration Statement on Form 8-A under Section 12(g) will be filed with the Commission. I will contact you tomorrow to confirm that the Form 8-A was actually withdrawn. Please contact me at the number above if you have any questions or problems. Sincerely, /s/ Matthew W. Sonsini Matthew W. Sonsini cc: Robert J. Brigham, Esq. Robert M. Saman, Esq.