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American Multiplexer Corporation
575 North Pastoria Avenue
Sunnyvale, California 94086
December 29, 1999
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Mail Stop 0409
Attention: Amy Moorhus, Esq.
Re: American Multiplexer Corporation (the "Company")
Registration Statement on Form 10
File No. 0-27921
Dear Ms. Moorhus:
The above referenced registration statement was filed with the Securities
and Exchange Commission by the Company on November 3, 1999. It is scheduled to
automatically become effective sixty days thereafter in accordance with Section
12(g) of the Securities Exchange Act of 1934. Because the staff has not
completed their review of the registration statement, we are hereby requesting
the withdrawal of the registration statement effective immediately, prior to the
time it would otherwise automatically become effective on the grounds that this
withdrawal will be consistent with the public interest.
We intend to promptly refile an amended registration statement that will be
responsive the staff's comments set forth in the letter dated November 30, 1999.
Very truly yours,
/s/ Edward Tan
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Edward Tan
President and CEO