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CHADWICK'S OF BOSTON, LTD.
35 United Drive
West Bridgewater, Massachusetts 02379
December 23, 1996
22628-1
VIA ELECTRONIC TRANSMISSION
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: CHADWICK'S OF BOSTON, LTD. - WITHDRAWAL OF REGISTRATION STATEMENT
ON FORM S-1 (FILE NO. 333-4427)
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Ladies/Gentlemen:
On behalf of Chadwick's of Boston, Ltd., a Delaware corporation (the
"Company"), the undersigned, as President and Chief Executive Officer of the
Company, hereby requests that the Company's Registration Statement on Form S-1
(File No. 333-4427) (the "Registration Statement"), and all exhibits thereto, be
withdrawn effective immediately. The Registration Statement is being withdrawn
because the offering under the Registration Statement was abandoned due to
market conditions.
If you have any questions or require any additional materials in connection
with this request, please contact me at (508) 895-2096, or James E. Dawson of
Nutter, McClennen & Fish, LLP at (617) 439-2623. Thank you for your assistance.
Very truly yours,
/s/ Dhananjaya K. Rao
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Dhananjaya K. Rao
cc: Mr. Joseph Lomnicky (NYSE)
Arthur G. Siler, Esq.
Allan G. Sperling, Esq.
Constantine Alexander, Esq.
James E. Dawson, Esq.
Daniel S. Shore, Esq.
