Direct Dial: (212) 912-7654
April 2, 1999
BY EDGAR
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attention: Filing Desk
Re: DVI Receivables Corp. VIII Delaying Amendment
Ladies and Gentlemen:
On behalf of DVI Receivables Corp. VIII (the "Registrant"), we
have caused to be filed with you electronically under EDGAR, the captioned
delaying amendment. The delaying language, to be included with our registration
statement is as follows:
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.
If you require any additional information, please call the undersigned
at the above number,
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Securities and Exchange Commission
April 2, 1999
or Arthur Levy at (212) 912-7779. Please acknowledge receipt of this letter and
the enclosures by date-stamping the enclosed copy of this letter and returning
it in the self addressed stamped envelope.
Very truly yours,
Stephen T. Whelan
