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WMS Industries Inc.
3401 North California Avenue
Chicago, Illinois 60618
September 30, 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 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 not offered or
sold any securities covered by the Registration Statement.
Please do not hesitate to contact the undersigned with any inquiry or
comments at (773) 961-1667.
Very truly yours,
WMS INDUSTRIES, INC.
By: /s/ Orrin J. Edidin
----------------------------
Orrin J. Edidin
Vice President, Secretary
and General Counsel
cc: Mr. Patrick Grosso, Mail Stop 4-4
Via Facsimile (202) 942-9531
