[Wilson Sonsini Goodrich & Rosati Letterhead]
January 15, 1999
Charles Szurgot
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Sigma Designs, Inc. Withdrawal of Post-Effective Amendment No. 1
to Registration Statement
Dear Mr. Szurgot:
On behalf of Sigma Designs, Inc., a California corporation (the
"Company"), attached please find a letter withdrawing the Company's
Post-Effective Amendment No. 1 to Registration Statement on Form S-3 (Commission
No. 333-48023) as filed with the Securities and Exchange Commission on December
11, 1998. Nothing in this or the attached letter should be construed to mean
that the Company desires to withdraw Pre-Effective Amendment No. 1 to
Registration Statement on Form S-3 (Commission No. 333-48023), or any other
registration statement the Company may have on file with the Commission.
Should you have any questions or comments, please do not hesitate to
contact me at (650) 493-9300.
Very truly yours,
WILSON SONSINI GOODRICH & ROSATI
Professional Corporation
/s/ Helen E. Quinn
Helen E. Quinn
HEQ/emr
Enclosure
<PAGE>
[Sigma Designs, Inc. Letterhead]
January 15, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Charles Szurgot
RE: SIGMA DESIGNS, INC. WITHDRAWAL OF POST-EFFECTIVE AMENDMENT
NO.1 TO REGISTRATION STATEMENT ON FORM S-3
Ladies and Gentlemen:
Sigma Designs, Inc., a California corporation, hereby withdraws its
Post-Effective Amendment No.1 to Registration Statement on Form S-3 (Commission
No. 333-48023) for the registration of its Common Stock, no par value, filed
with the Securities and Exchange Commission on December 11, 1998.
Sincerely,
/s/ Thinh Q. Tran
Thinh Q. Tran
President and Chief Executive Officer
