Advisors Asset Management, Inc.
18925 Base Camp Road
Monument, Colorado 80132
July 31, 2008
Chief, Office of Information Technology
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Request for Withdrawal of:
Amendment to the Registration Statement on Form S-6
Filed on July 29, 2008
File No.: 333-150891
Accession Number: 0001013228-08-000989
Advisors Disciplined Trust 261 (the "Fund")
CIK: 0001425305
Ladies/Gentlemen:
Advisors Asset Management, Inc., the sponsor of the Fund, hereby requests
the withdrawal of the Amendment to the Registration Statement on Form S-6
(File No. 333-150891) as erroneously filed with the U.S. Securities and Exchange
Commission (the "Commission") on EDGAR on July 29, 2008 (the "Registration
Statement").
We are requesting a withdrawal solely due to the fact that the Registration
Statement was filed under the wrong file number of 333-150891. The correct file
number is 333-151454. We believe that such withdrawal is consistent with the
public interest and the protection of investors. The omission was not detected
until after the Registration Statement was filed. A corrected Registration
Statement has been filed via EDGAR with the correct file number of 333-151454.
We request a withdrawal of the Registration Statement pursuant to
Rule 477(a) under the Securities Act of 1933, as amended. Thank you for your
assistance in the matter. Should you require further information, please
contact our legal counsel, Scott R. Anderson at (312) 845-3834 or Mark J. Kneedy
at (312) 845-3787.
Very truly yours,
Advisors Disciplined Trust 261
By: Advisors Asset Management, Inc.
By /s/ ALEX R. MEITZNER
------------------------------
Alex R. Meitzner
Senior Vice President