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                 [D & K HEALTHCARE RESOURCES, INC. LETTERHEAD]


                                                September 11, 1998




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Attention: Heather Maples

         Re:      D & K Healthcare Resources, Inc. Registration Statement on 
                  Form S-2, File No. 333-60139

Ladies and Gentlemen:

         We hereby request withdrawal of the above-referenced Registration
Statement. The Company has determined not to proceed with the offering of shares
of its common stock contemplated by the Registration Statement because of
current market conditions. None of the securities which were subject to the
Registration Statement have been offered or sold.

         Please direct any comments or questions concerning this requested
withdrawal to our counsel, John Gillis of Armstrong, Teasdale, Schlafly & Davis,
phone number (314) 342-8007, fax number (314) 621-5065.

                                                Sincerely,

                                                D & K HEALTHCARE RESOURCES, INC.

                                                /s/Martin D. Wilson

                                                Martin D. Wilson
                                                President and Chief Operating 
                                                Officer