Lehman Brothers Holdings Inc.
3 World Financial Center, 24th Floor
New York, NY 10285
OFFICE OF THE GENERAL COUNSEL
November 12, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attn: Document Control--EDGAR
Re: SCHEDULE 13G AMENDMENT NO. 2
Dear Commissioner:
On behalf of Lehman Brothers Holdings Inc. (the "Reporting Person"),
submitted in electronic form for filing, is an Amendment No. 2 to a Schedule
13G relating to the Reporting Person's ownership of Advanced Therapeutic Systems
Ltd.
If you have any questions regarding this filing, please contact the
undersigned at (212) 526-1911.
Very truly yours,
/s/ Karen C. Manson
-------------------
Karen C. Manson
Vice President
Secretary
Enclosure
cc: Advanced Therapeutic Systems Ltd.
American Stock Exchange
