GLASGAL COMMUNICATIONS, INC.
23 MADISON ROAD
FAIRFIELD, NEW JERSEY 07004
March 5, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Glasgal Communications, Inc.
Registration Statement on Form S-3
----------------------------------
Dear Sir or Madam:
A Registration Statement of the undersigned corporation on Form S-3 was
filed with the Commission on February 24, 1997 (Commission File No. 333-22257).
The undersigned corporation hereby amends the Form S-3 to include the following
on the facing page thereof following the calculation of the registration fee:
"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 have any questions or comments, please contact the undersigned
at (201) 768-8082 or Robert Friedman, Esq. at (212) 753-7200 at your
convenience.
Very truly yours,
Glasgal Communications, Inc.
By: /s/ Isaac Gaon
------------------------------
Name: Isaac Gaon
Title: Chief Executive Officer
cc: Ms. Rani Doyle
James Caci
Robert Friedman
