February 12, 1998
Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549
Re: Sandbox Entertainment Corporation
Registration Statement on Form SB-2; File No. 333-36787
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933,
Sandbox Entertainment Corporation (the "Company") hereby requests that its
Registration Statement on Form SB-2, File No. 333-36787, and all Amendments
thereto, be withdrawn. The Company has decided not to continue based on the lead
underwriters' assessment of market conditions.
SANDBOX ENTERTAINMENT CORPORATION
By: /s/ CHAD M. LITTLE
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Chad M. Little
President and Chief Executive Officer