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Shack & Siegel, P.C.
530 Fifth Avenue
New York, NY 10036
September 29, 1999
Via EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: WMS Industries Inc.--Application to Withdraw Public Offering
Registration Statement on Form S-3 (File No. 333-83021)
Ladies and Gentlemen:
On behalf of our client, WMS Industries Inc. (the "Company"), pursuant to
Rule 477 under the Securities Act of 1933, we hereby apply to withdraw the
Company's proposed public offering of common stock, with respect to which the
Company filed a Registration Statement on Form S-3 (File No. 333-83021) on July
16, 1999, as amended (the "Registration Statement"). The reasons for
withdrawing the offering are the present market conditions and the Company's
unwillingness to issue new shares at the current market price. The Company has
informed us that it has not offered or sold any securities covered by the
Registration Statement.
Please do not hesitate to contact me with any inquiry or comments at (212)
782-0706.
Very truly yours,
/s/ Samuel M. Silvers
Enclosures
cc: Mr. Patrick Grosso, Mail Stop 4-4
Via Facsimile (202) 942-9531
