AIM: To evaluate marginal bone loss around dental implants at the 2nd stage abutment surgery and retrospectively evaluate the association of pre-surgical variables. MATERIAL AND METHODS: Eighty-seven subjects (41 Males and 46 females) were enrolled in this cohort. The subjects' ages ranged from 23 to 80 years. Two endosseous implant brands were utilized: Nobel Biocare and Straumann Bone Level . Clinical measurements (mesial, distal, buccal, and lingual) were recorded from the coronal margin of the implant platform to the bone margin with a periodontal probe (Williams periodontal probe, Hu-Friedy) at the time of implant placement and at the 2nd stage abutment surgery. The pre-surgical variables (medication intake, implant site, bone graft volume, membrane type, and smoking) were evaluated using Chi-square test. RESULTS: The marginal bone loss (MBL) difference was calculated. The Mean clinical MBL: Mesial = 0.71 mm, Distal = 0.56mm, Buccal/Labial = 0.65 mm, and Lingual/Palatal = 0.56 mm. The test showed no statistically significant difference between test and control subjects in each of the variables, with the exception of thyroid medication. A statistically significant (P value = 0.011) association was found between levothyroxine and MBL at the mesial measurement. CONCLUSION: This limited cohort study suggests that medication-controlled hypothyroidism patients may experience an increased risk of marginal alveolar bone loss around dental implants at the 2nd stage abutment surgery. The final determination will be recalculated when the study population reaches the estimated requirement of 200 subjects.