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MAGINET CORPORATION
405 TASMAN DRIVE
SUNNYVALE, CALIFORNIA 94089
December 30, 1996
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, NW
Washington, DC 20549
Attn: Nancy Oremland, Esq.
John Weitzel, Esq.
Melanie Fowler, Esq.
James M. Daley, Esq.
Re: MAGINET CORPORATION REGISTRATION STATEMENT ON FORM S-1
(FILE NO. 333-12185):
REVOCATION OF REQUEST FOR ACCELERATION OF EFFECTIVENESS AND
REQUEST FOR WITHDRAWAL OF REGISTRATION STATEMENT ON FORM 8-A
Ladies and Gentlemen:
Due to market conditions MagiNet Corporation (the "Registrant") hereby
revokes the acceleration request filed with the Securities and Exchange
Commission on December 12, 1996 with respect to the Registrant's Registration
Statement on Form S-1 (File No. 333-12185), pursuant to which the Registrant had
requested that its Registration Statement be declared effective at 4:30 p.m.
Eastern Standard Time on Monday, December 16, 1996. In addition, the Registrant
hereby revokes its December 5, 1996 request that the Commission make the
Registrant's Form 8-A Registration Statement effective simultaneous with the
effectiveness of the Form S-1.
The Registrant also hereby withdraws the Registrant's Form 8-A Registration
Statement filed December 5, 1996, to prevent such Registration Statement from
automatically becoming effective within sixty days. Please note that the
Registrant is not withdrawing its Registration Statement on Form S-1 at this
time. Thank you for your attention to this matter.
Sincerely,
MAGINET CORPORATION
By: /s/ JAMES A. BARTH
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Print Name: James A. Barth
Title: Executive Vice-President, Chief
Financial Officer
