[Letterhead of Skadden, Arps, Slate, Meagher & Flom (UK) LLP]
October 17, 2006
Mr. Jay Ingram
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Loudeye Corp. - Notice of Withdrawal of Filing of |
|
| Pre-Effective Amendment to Registration Statement (File No. 333-132449) | ||
Dear Mr. Ingram:
We are acting as special counsel to Loudeye Corp., the registrant (the "Registrant"), under the above-referenced Registration Statement (the "Registration Statement"). On October 16, 2006, a post-effective amendment to the Registration Statement was inadvertently filed on EDGAR as a pre-effective amendment. The Registrant hereby withdraws such inadvertent filing of the pre-effective amendment.
If you have any questions regarding the foregoing responses, please call me at +44-207-519-7000.
| Very truly yours, |
| /s/ Michal Berkner |
| Michal Berkner |
