August 4, 1998
Securities and Exchange Commission
Washington, D.C. 20549
Re: American Champion Entertainment, Inc.
Registration Statement on Form S-3 (No. 333-60511)
Ladies and Gentlemen:
1) In connection with the above referenced registration statement, we
hereby include the following delaying amendment language in such
registration statement:
"The registrant hereby amends this registration statement on such date
or dates as may be necessary to delay its effective date until the
registrant shall file a further amendment which specifically states
that this registration statement shall thereafter become effective in
accordance with section 8(a) of the Securities Act of 1933 or until the
registration statement become effective on such date as the Commission
acting pursuant to said section 8(a), may determine."
2) Please also note that our filing of this registration statement on
August 3, 1998 contained an error in one tag under EDGAR format.
Line 16: [EQUITY] 3156882 (is incorrect)
correct Line 16: [EQUITY] 5690179.82
Very truly yours,
/s/ Anthony K. Chan
Anthony K. Chan
President and Chief Executive Officer
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