F O L E Y & L A R D N E R
A T T O R N E Y S A T L A W
CHICAGO FIRSTAR CENTER SAN DIEGO
JACKSONVILLE 777 EAST WISCONSIN AVENUE SAN FRANCISCO
LOS ANGELES MILWAUKEE, WISCONSIN 53202-5367 TALLAHASSEE
MADISON TELEPHONE (414) 271-2400 TAMPA
ORLANDO FACSIMILE (414) 297-4900 WASHINGTON, D.C.
SACRAMENTO WEST PALM BEACH
WRITER'S DIRECT LINE
(414) 297-5678
May 13, 1997
EDGAR TRANSMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: WILDERNESS DEVELOPMENT CORPORATION
REGISTRATION FILE NO. 333-26569
REQUEST FOR DELAYED EFFECTIVENESS
Dear Sir or Madam:
This letter hereby requests that the effective date of a Form S-
11 Registration Statement filed with the Securities and Exchange
Commission (Registration File No. 333-26569) of Wilderness Development
Corporation to register 133 Hotel Condominium Units be delayed until the
Registrant shall file an amendment which specifically states that this
Registration Statement shall become effective in accordance with Section
8(a) of the Securities Act of 1933 or until the Registration Statement
shall become effective on such date as the Commission, acting pursuant to
Section 8(a), may determine.
This filing is transmitted electronically through the EDGAR
system and is subject to Regulation S-T. Pursuant to Rule 309, only one
copy of this electronically formatted document is transmitted.
If the Commission has any comments or requires any further
information, please call me at (414) 297-5678.
Very truly yours,
/s/ Patrick G. Quick
Patrick G. Quick
