AMERICAN MULTIPLEXER CORP
RW, 2000-06-30
BUSINESS SERVICES, NEC
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                        American Multiplexer Corporation
                            575 North Pastoria Avenue
                           Sunnyvale, California 94086

                                 June 30, 2000

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 May 2, 2000. 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 June 14, [2000].



                                       Very truly yours,


                                       /s/ Edward Tan
                                       ------------------------
                                       Edward Tan
                                       President and CEO


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