PERISCOPE SPORTSWEAR, INC.
1407 BROADWAY
NEW YORK, NEW YORK 10018
December 11, 1998
VIA EDGAR AND
FEDERAL EXPRESS
Jeffrey Epstein, Esq.
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street N.W.
Mail Stop 3-6
Washington, DC 20549
Re: Periscope Sportswear, Inc.
Registration Statement on Form S-1
File No. 333-56401
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Gentlemen:
Periscope Sportswear, Inc. ("Periscope") hereby
requests that its above referenced Registration Statement be
withdrawn immediately from the securities registration process
under the Securities Act of 1933, as amended. Periscope is
withdrawing its Registration Statement because a public offering
of its securities is not feasible at this time due to the current
conditions of the securities markets. No offers or sales of
Periscope's securities were made in reliance on the Registration
Statement.
Please do not hesitate to call me with any questions
you may have at (212) 382-3660.
Very truly yours,
/s/ Glenn Sands
Glenn Sands,
President and Chief Executive Officer
