SEC FORM 5

SEC Form 5

FORM 5

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

ANNUAL STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

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Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Form 3 Holdings Reported.

Form 4 Transactions Reported.

1. Name and Address of Reporting Person^*

GRUBER & MCBAINE CAPITAL MANAGEMENT LLC

(Last)

(First)

(Middle)

50 OSGOOD PLACE

(Street)

SAN FRANCISCO

94133

(City)

(State)

(Zip)

2. Issuer Name and Ticker or Trading Symbol
REMEDENT, INC. [ REMI ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

Director	X	10% Owner
Officer (give title below)		Other (specify below)

3. Statement for Issuer's Fiscal Year Ended (Month/Day/Year)
12/31/2007

4. If Amendment, Date of Original Filed (Month/Day/Year)

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)	4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned at end of Issuer's Fiscal Year (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)	Amount	(A) or (D)	Price		6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
Common Stock	06/22/2007		P⁽⁴⁾5	0⁽⁵⁾	A	$0	153,600	D⁽¹⁾
Common Stock	06/22/2007		P⁽⁴⁾5	0⁽⁵⁾	A	$0	153,600	D⁽²⁾
Common Stock	06/22/2007		P⁽⁴⁾5	0⁽⁵⁾	A	$0	972,800	I	See Footnote.⁽³⁾

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)	5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	8. Price of Derivative Security (Instr. 5)		10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
Warrants	$1.55	06/22/2007		P⁽⁴⁾5	0⁽⁵⁾		06/22/2007	06/20/2012	Common Stock	115,200	$0	115,200	D⁽¹⁾
Warrants	$1.55	06/22/2007		P⁽⁴⁾5	0⁽⁵⁾		06/22/2007	06/20/2012	Common Stock	115,200	$0	115,200	D⁽²⁾
Warrants	$1.55	06/22/2007		P⁽⁴⁾5	0⁽⁵⁾		06/22/2007	06/20/2012	Common Stock	729,600	$0	729,600	I	See Footnote⁽³⁾

Explanation of Responses:

1. By Gruber.

2. By McBaine.

3. By GMCM, as an investment adviser for client accounts and a general partner of investment partnerships,and by Gruber and McBaine as managers, members and portfolio managers of GMCM, and by Swergold as a member and portfolio manager of GMCM. The securities with respect to which indirect beneficial ownership is reported are owned directly by the partnerships and client accounts. GMCM, Gruber, McBaine, and Swergold have pecuniary interests in those client accounts and partnerships that are less than the total number of securities shown. Each such reporting person disclaims beneficial ownership of the securities with respect to which indirect beneficial ownership is reported, except to the extent of that reporting persons pro rata pecuniary interest therein.

4. This form is filed to report Form 3 holdings.

5. Zero is entered to satisfy Edgar software.

Remarks:

This form is filed by Gruber & McBaine Capital Management, LLC (GMCM), a limited liability company that is an investment adviser for client accounts and a general partner of investment limited partnerships; Jon D. Gruber (Gruber) and J. Patterson McBaine (McBaine), who are managers,members and portfolio managers of GMCM; and Eric B Swergold (Swergold) who is a member and portfolio manager of GMCM.

	GRUBER & MCBAINE CAPITAL MANAGEMENT,LLC By: /s/ J. Patterson McBaine, J.Patterson McBaine, Manager	02/14/2008
	/s/ Jon D. Gruber	02/14/2008
	/s/ J. Patterson McBaine	02/14/2008
	/s/ Eric Swergold	02/14/2008
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
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