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[QUARLES & BRADY LETTERHEAD]
Direct Dial: (602) 230-4624
E-mail: [email protected]
December 9, 1999
VIA EDGAR AND FAX (202) 942-9527
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Securities and Exchange Commission
450 Fifth Street N.W., Mail Stop 0305
Washington, D.C. 20549
Attn: Penny Somer
Re: Futech Interactive Products (Delaware) Inc.
Registration Statement on Form 8-A
SEC File No. 001-15119
Dear Ms. Somer:
This letter is sent on behalf of Futech Interactive Products (Delaware)
Inc. Futech hereby withdraws its registration statement on Form 8-A filed with
the SEC on October 8, 1999. Please contact me by phone at (602) 230-4624 or
fax at (602) 230-5598 if you have any comments or questions. Thank you.
Sincerely,
QUARLES & BRADY LLP
/s/ Mark K. Briggs
Mark K. Briggs
cc: Frederick B. Gretsch, Jr.
P. Robert Moya, Esq.
Joseph D. Masterson, Esq.
MKB/jsc
