[LETTERHEAD OF WANGSGARD & ASSOCIATES, L.L.C.]
January 20, 2000
Robert T. Hall
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0305
Re: LSI Communications, File No. 1-15487
Dear Mr. Hall:
This office represents LSI Communications. Please be informed that LSI
Communications hereby withdraws its Form 10 SB filed with the Commission on
November 24, 1999. The Company intends to refile its Form 10 SB once the
concerns addressed in the Commissions' December 21, 1999 comment letter are
addressed. Thank you for your attention in this matter.
Very truly yours,
Wangsgard & Associates, L.L.C.
By: /s/ David S. Hunt
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David S. Hunt
