BICO, Inc. 2275 Swallow Hill Road, Building 2500 Pittsburgh, PA 15220 Phone 412-429-0673 Fax 412-279-1367 www.bico.com March 8, 2002 VIA FAX (202) 942-9585 AND EDGAR Securities Exchange Commission 450 5th Street, NW Mail Stop 0306 Washington, DC 20549 ATTENTION: THOMAS A. JONES RE: BICO, Inc. Form S-1 Filed February 21, 2002 File No. 333-83158 Dear Mr. Jones: As you discussed with our counsel, we hereby withdraw the above-referenced Form S-1 registration statement. We are withdrawing our registration statement filed February 21, 2002 because your letter dated March 1, 2002 suggested that we consider withdrawal in order to include our audited 2001 fiscal financial statement, which are not yet complete. No securities were sold in connection with this registration statement. Please contact M. Kathryn Sweeney, Esq. at (412) 731-1000 if you have any questions or need any additional information. Thank you for your assistance. Sincerely, Fred E. Cooper