<PAGE>
[LOGO]
VAN VALKENBERG FURBER LAW GROUP P.L.L.C.
1325 FOURTH AVENUE, SUITE 1200 - SEATTLE, WA 98101-2509
PHONE (206) 464-0460 - FAX (206) 464-2857
November 18, 1999
BY ELECTRONIC SUBMISSION (FILING CODE: DEL AM)
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mark Shuman
RE: Sideware Systems Inc. (the "Company")
Registration Statement on Form F-1
File No. 33-90893
Ladies and Gentlemen:
On behalf of Sideware Systems Inc., we hereby confirm that the Delaying
Amendment set forth below was inadvertently left off of the above-referenced
Registration Statement. That Registration Statement is hereby amended by
adding the following to the bottom of the cover page thereof:
"The registrant hereby amends this registration statement on such
date or dates as may be necessary to delay its effective date
until the registrant shall file a further amendment which
specifically states that this registration statement shall
thereafter become effective in accordance with Section 8(a) of the
Securities Act of 1933 or until the registration statement shall
become effective on such date as the Commission, acting pursuant
to said Section 8(a), may determine."
Very truly yours,
/s/ Bradley B. Furber
---------------------------
Bradley B. Furber
cc: Paul Hildebrand
SIDEWARE SYSTEMS INC.
