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BAKER & McKENZIE
805 Third Avenue
New York, NY 10022
March 10, 1998
Filing Desk
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: IAT Multimedia, Inc.
Registration Statement on Form S-1
(Registration No. 333-41835)
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Ladies and Gentlemen:
On behalf of IAT Multimedia, Inc. (the "Company") and pursuant
to Rule 477 promulgated under the Securities Act of 1933, as amended, we hereby
request the Commission's consent to withdraw the above referenced Registration
Statement. The Company has announced today that it has transferred the business
and certain of the assets and liabilities of its German subsidiary to a new
German company and that it expects to transfer the business and certain of the
assets and liabilities of its Swiss subsidiary to a new Swiss company. The
Company is evaluating its financing needs and options in light of these
developments.
Please do not hesitate to contact me at 212-891-3987 if I can
be of further assistance.
Very truly yours,
/s/ Francis Fitzpatrick
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Francis Fitzpatrick
cc: Elliot Staffin
Securities and Exchange Commission
