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POWER COMPUTING CORPORATION
2400 S. IH-35
AUSTIN, TEXAS 78681
September 2, 1997
VIA EDGAR
Ms. Sarah L. Cunningham
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Re: Registration Statement on Form S-1
Registration No. 333-30309
Dear Ms. Cunningham:
Pursuant to Rule 477(a) of the Securities Act of 1933, as amended, Power
Computing Corporation, a Delaware corporation (the "Company"), hereby applies
for withdrawal of the above-referenced Registration Statement and hereby
requests an order consenting to the withdrawal be entered by the Commission
pursuant to Rule 477(c) as soon as practicable. Since Apple Computer, Inc. is
acquiring the Company's core assets, including its license to distribute the
MacOS operating system, the Company has decided to terminate the public offering
registered by the Registration Statement. No securities included in the
Registration Statement have been or will be sold.
Your assistance in this matter is appreciated. If you have any questions,
please do not hesitate to call the undersigned or our corporate counsel, John
W. Teets (512-388-6868) or our outside counsel, Jonathan B.
Newton of Baker & McKenzie (214-978-3000).
Very truly yours,
POWER COMPUTING CORPORATION
/s/ Stephen S. Kahng
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Stephen S. Kahng, Chairman of the Board
and Chief Executive Officer
cc: National Association of Securities Dealers, Inc.
Nasdaq Stock Market
John W. Teets
Jeffrey A. Herbst
Jonathan B. Newton
