GT Interactive Software Corp.
16 East 40th Street
New York, New York 10016
December 24, 1996
VIA EDGAR AND TELECOPIER
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Hugh Fuller
Re: GT Interactive Software Corp.
Post-Effective Amendment No. 1 on Form S-3 to
Registration Statement on Form S-1 ("Registration Statement")
(Reg. No. 333-14441)
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Dear Mr. Fuller:
On behalf of GT Interactive Software Corp., the undersigned hereby
withdraws Post-Effective Amendment No. 1 on Form S-3 to the above-referenced
Registration Statement effective immediately. As per our counsel's conversation
with you, we understand that the above-referenced Registration Statement as
declared effective at 3:30 p.m. on December 10, 1996 will remain effective.
Please notify our counsel, Catherine Verhoff at (212) 715-9555 or David
P. Levin at (212) 715-9217, on your receipt of this letter.
Sincerely,
/s/ Harry M. Rubin
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Harry M. Rubin
Executive Vice President and General Manager --
International Division and Business Affairs
cc: David P. Levin
Catherine Verhoff
