January 23, 1998
Mr. David L. Wills
Branch Chief
U.S. Securities and Exchange Commission
Division of Investment Management
Mail Stop # 10-5
450 5th Street, N.W.
Washington, DC 20549
RE: WT Liquid Assets Trust
File No. 333-4403
Dear Mr. Wills:
In reply to your letter of December 19, 1997 to Mr Darrell Mounts, this
will confirm my telephone conversation earlier this week with Ms. Patricia
Williams of your office. As Ms. Williams and I discussed, the above-
referenced registrant intends to file a pre-effective amendment to its
registration statement on Form N1-A no later than March 18, 1998 and,
accordingly, respectfully requests that the Commission abstain from causing
the registration to be abandoned before that date.
Our delay in advancing this filing has not been due to lack of interest
or oversignt, but rather to developments affecting our planning as to how the
fund will fit within our fund family for marketing purposes. We anticipate
that these issues will be resolved within the next sixty days, and would
appreciate the Commission's continued forbearance until that date in this
regard.
Should you require any further information regarding this matter or
filing in general, I would be pleased to hear from you at the number idicated
above.
Sincerely,
/s/ Carl M. Rizzo
Carl M. Rizzo
cc: Robert J. Christian
Nina M. Webb
