[LIFESTYLE FURNISHINGS LETTERHEAD]
April 18, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Lifestyle Furnishings International Ltd.
Registration Statement on Form S-1
File No. 333-58655
Ladies and Gentlemen:
Further to our request by letter dated April 17, 2000 to withdrawal the
Registration Statement on Form S-1 (the "Registration Statement") referred to
above, we hereby confirm that no sale of any of the securities registered under
the Registration Statement has taken place.
In the event the Staff has any questions or comments with respect to this
matter, please contact the undersigned.
Very truly yours,
LIFESTYLE FURNISHINGS
INTERNATIONAL LTD.
By: /s/ Douglas C. Barnard
-----------------------------------
Name: Douglas C. Barnard
Title: Vice President, General
Counsel, and Secretary
cc: Steven Duvall
Daniel Horwood
David Ferguson
Sarah Beshar
Michael Blair
