Logical Design Solutions, Inc.
131 Madison Avenue
Morristown, New Jersey 07960
December 20, 2000
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Mail Stop 4-8
Washington, D.C. 20549
Attention: Max A. Webb, Esq.
Re: Logical Design Solutions, Inc.
Registration Statement on Form S-1
(Registration No. 333-31674)
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Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, Logical Design Solutions, Inc. (the "Company") hereby requests the
Commission's consent to the withdrawal of the above referenced Registration
Statement of the Company and all amendments and exhibits thereto. The Company
has decided not to pursue registration of shares of its Common Stock at this
time. No securities were sold, and no securities will be sold, under the above
referenced Registration Statement.
If you have any questions with respect to this letter, please call
Michael T. Kohler of the law firm Brown & Wood LLP at (212) 839-5429 or me at
(973) 971-0100, extension 1152.
Sincerely,
LOGICAL DESIGN SOLUTIONS, INC.
By: /s/ E. Bruce Lovenberg
_______________________________
E. Bruce Lovenberg
Vice President,
Chief Financial Officer and Secretary
