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[email protected]
[email protected]
June 28, 1999
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: David Leeb
Re: Esat, Inc.
Ladies and Gentlemen:
ESat, Inc., withdraws its Form 10 filed May 11, 1999, filing and
Amendments No. 1 and No. 2 thereto. This withdrawal is made as an accommodation
to the Securities and Exchange Commission staff, who were unable to finish their
review of eSat's filing within the 60 day statutory time period due to heavy
workload requirements. ESat is simultaneously refiling its Form 10.
Very truly yours,
/s/ Russell M. Frandsen
Russell M. Frandsen of
RADCLIFF, FRANDSEN & DONGELL
