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AppliedTheory Corporation
1500 Broadway, 3rd Floor
New York, NY 10036
October 20, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: James M. Daly
Re: AppliedTheory Corporation
Registration Statement on Form S-3
File No. 333-40816
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, I
hereby request on behalf of AppliedTheory Corporation (the "Company") that the
above-referenced Registration Statement be withdrawn. In connection with this
request, I hereby confirm that neither offers to sell securities nor sales of
securities were effected in reliance upon the above-referenced Registration
Statement.
Pursuant to discussions with the staff of the Securities and Exchange
Commission, the Company has determined to withdraw the above-referenced
Registration Statement and to file separate Registration Statements on Form S-3
for the matters addressed therein. Accordingly, the Company has abandoned the
proposed registration.
APPLIEDTHEORY CORPORATION
By: /s/ Robert F. Mechur
-----------------------------
Robert F. Mechur
Vice President and General Counsel,
AppliedTheory Corporation
Cc: Frank E. Morgan, II
Dewey Ballantine LLP
