[LETTERHEAD OF WANGSGARD & ASSOCIATES, L.L.C.] April 13, 2000 Ms. Penny Somer-Grief Mr. Robert Hall Mr. Jason Meier Mr. David Humphrey Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549-0305 Re: LSI Communications, File No. 0-30538 Dear Ms. Somer-Grief: This office represents LSI Communications. Please be informed that LSI Communications hereby withdraws its Form 10 SB filed with the Commission on February 14, 2000. The Company intends to refile its Form 10 SB once the accounting concerns addressed in the Commissions' April 11, 2000 comment letter are addressed. Thank you for your attention in this matter. Very truly yours, Wangsgard & Associates, L.L.C. By: /s/ David S. Hunt - -------------------------- David S. Hunt