SCM MICROSYSTEMS INC
RW, 1999-02-11
COMPUTER PERIPHERAL EQUIPMENT, NEC
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                             SCM Microsystems, Inc.
                                160 Knowles Drive
                               Los Gatos, CA 95032


                                                               February 11, 1999



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549-1004

     Re:  SCM Microsystems, Inc.
          Registration Statement on Form S-3 [File No. 333-71915]
          Filed with the Securities and Exchange Commission
          on February 5, 1999

Ladies and Gentlemen:

     In connection with the Registration Statement on Form S-3 of SCM
Microsystems, Inc. referenced above, we hereby withdraw our request for
acceleration of the effective date of said Registration Statement, and hereby
request that effectiveness of said Registration Statement be delayed until
further notice.

                                       Very truly yours,

                                       SCM MICROSYSTEMS, INC.


                                       By: /s/ John Niedermaier
                                           --------------------------------
                                           John Niedermaier
                                           Chief Financial Officer



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