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[DEY, INC. LETTERHEAD]
VIA EDGAR
- ---------
August 20, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Dey, Inc. - Application for Withdrawal of Registration
Statement on Form S-1 (File No. 333-59857)
Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, Dey, Inc., a
Delaware corporation (the "Company"), hereby files this application for
withdrawal of the Company's registration statement on Form S-1, File No.
333-59857 (the "Registration Statement"). The Registration Statement was filed
with the Securities and Exchange Commission July 24, 1998, and amendments
thereto were filed on September 10, 1998, October 2, 1998 and April 30, 1999.
The Company has decided not to pursue the registration of shares of its common
stock at this time.
If you have any questions regarding this application for withdrawal,
please call Jeffrey E. Cohen of Coudert Brothers (counsel to Dey, Inc.) at (212)
626-4936.
Very truly yours,
/s/ Charles A. Rice
Charles A. Rice
President and CEO
cc: Heather Maples
Pamela R. Marrs
Edwin S. Matthews, Jr.
Jeffrey E. Cohen
