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Monday, 10/02/2006 6:55:15 PM

Monday, October 02, 2006 6:55:15 PM

Post# of 17
VIA ELECTRONIC SUBMISSION

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

Re: American Healthchoice, Inc. (the "Company")
Registration Statement on Form SB-2
Dated February 2, 2006
File No. 333-135955

Ladies and Gentlemen:

We previously filed the above-referenced Form SB-2 registration
statement and hereby request that such registration statement be withdrawn at
your earliest convenience. No securities were offered or sold pursuant to this
registration statement. We request this withdrawal due to issues related to the
financing being registered. Please apply the Company's filing fee to its account
with the SEC.

If you have any questions concerning this matter, please contact our
counsel Thomas A. Rose at (212) 930-9700.

Thank you for your assistance in this matter.


AMERICAN HEALTHCHOICE, INC.

By: /s/ JOHN C. STUECHELI
-----------------------
John C. Stuecheli
Chief Financial Officer


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A COMPANY MAKING A PROFIT YET UNDER A PENNY! Go Figure! " QUOTE TO REMEMER 0808/08"

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