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AT&T Latin America Corp.
220 Alhambra Circle, Suite 900
Coral Gables, Florida 33134
September 18, 2000
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Re: AT&T Latin America Corp.
Withdrawal of Registration Statement on Form S-1
No. 333-43182
Ladies and Gentlemen:
AT&T Latin America Corp. (the "Company") requests that the
Company's Registration Statement filed on Form S-1 (the "Registration
Statement"), covering the offering of shares of its Class A common
stock ("Common Stock"), be withdrawn. The Company has determined that,
due to current market conditions, the proposed offering would not be in
the best interest of the Company or its shareholders. The Company has
not made any offers or sales of Common Stock pursuant to the
Registration Statement.
Please call me at 305-459-6300 if you have any questions or
comments.
Sincerely,
/s/ THOMAS C. CANFIELD
----------------------------
Thomas C. Canfield
General Counsel and Secretary
cc: Barry N. Summer, Esq.
Raymond A. Be, Esq.
Division of Corporation Finance
U.S. Securities and Exchange Commission
Paul H. Wilson, Esq.
James C. Scoville, Esq.
Debevoise & Plimpton
Steven H. Shalen, Esq.
William F. Gorin, Esq.
Cleary Gottleib Steen & Hamilton
