AT COMM CORPORATION
January 18, 2002
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0406
Attn: Barbara C. Jacobs, Assistant Director
Re: At Comm Corporation
Request for Withdrawal of Registration Statement on
Form S-3 (File No. 333-61818)
Dear Ms. Jacobs:
At Comm Corporation (the "Company") hereby requests to withdraw its
Registration Statement on Form S-3 (File No. 333-61818) (the "Registration
Statement") filed with the Commission on May 29, 2001, pursuant to Rule 477
under the Securities Act of 1933, as amended.
On August 15, 2001, the Company filed a voluntary petition for relief under
Chapter 11 of the United States Bankruptcy Code. The Company has elected to
preserve its limited resources by withdrawing the Registration Statement rather
than expending further funds to register for resale the shares referred to in
the Registration Statement. No securities were sold in connection with the
offering. Accordingly, the Company requests an order granting the withdrawal of
the Registration Statement to be issued by the Commission as soon as possible.
The Company also requests that all fees paid to the Commission in connection
with the filing of the Registration Statement be credited to the Company's
account with the Commission for future use.
Please do not hesitate to contact Thomas C. Klein or John T. McFarland of
Wilson Sonsini Goodrich & Rosati, P.C. at (650) 493-9300 with any questions you
may have regarding the Registration Statement.
Very truly yours,
AT COMM CORPORATION
By: /s/ William H. Welling
-------------------------------------
William H. Welling
Chairman and Chief Executive Officer
2041 PIONEER COURT, SUITE 204 o SAN MATEO o 94403
Phone: 650-375-8188 o Fax: 650-342-1139