MEDICAL DISCOVERIES, INC.
                           1338 S. Foothill Drive #266
                           Salt Lake City, Utah 84108






                                  May 24, 2006



VIA EDGAR AND FACSIMILE
- -----------------------

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

Attn:  Jeffrey P. Riedler, Assistant Director

     Re:  Medical Discoveries, Inc. (the "Company")
          Registration Statement on Form SB-2
          (File No. 333-121635)
          -----------------------------------------

Ladies and Gentlemen:

          Pursuant to Rule 461 of the Rules and Regulations promulgated under
the Securities Act of 1933, as amended, the undersigned hereby respectfully
requests that the effective date of the above-referenced Registration Statement
be accelerated to Friday, May 26, 2006 at 5:00 p.m. (Eastern time), or as soon
thereafter as practicable.

               The Company acknowledges that:

     -         should the Commission or the staff, acting pursuant to delegated
               authority, declare the filing effective, it does not foreclose
               the Commission from taking any action with respect to the filing;

     -         the action of the Commission or the staff, acting pursuant to
               delegated authority, in declaring the filing effective, does not
               relieve the company from its full responsibility for the adequacy
               and accuracy of the disclosure in the filing; and

     -         the company may not assert staff comments and the declaration of
               effectiveness as a defense in any proceeding initiated by the
               Commission or any person under the federal securities laws of the
               United States.


                             Signature page follows




May 24, 2006
Page 2


                                     Very truly yours,


                                     MEDICAL DISCOVERIES, INC.



                                     By: /s/ Judy M. Robinett
                                         --------------------
                                         Judy M. Robinett
                                         President and
                                         Chief Executive Officer

cc: Stephen R. Drake