CARDIMA, INC.
                              47266 Benicia Street
                         Fremont, California 94538-7330



                                                              October 26, 2006


VIA ELECTRONIC SUBMISSION

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

            Re:   Cardima, Inc. (the "Company")
                  Registration Statement on Form SB-2
                  Filed June 1, 2006
                  File No. 333-134624

Ladies and Gentlemen:

     The Company  previously filed the  above-referenced  Form SB-2 registration
statement and hereby requests that such  registration  statement be withdrawn at
your earliest  convenience.  No securities were offered or sold pursuant to this
registration statement. The Company is requesting this withdrawal in response to
the request set forth in your Comment  Letter dated June 16, 2006.  Please apply
the Company's filing fee to its account with the SEC.

     If you have any  questions  concerning  this  matter,  please  contact  the
Company's  Securities  Counsel,  Richard  Friedman of  Sichenzia  Ross  Friedman
Ference LLP, at (212) 930-9700.

     Thank you for your assistance in this matter.


                                  CARDIMA, INC.

                                  By: /s/ Gabriel B. Vegh
                                  -------------------------
                                  Gabriel B. Vegh
                                  Chief Executive Officer