[COLOMBO & BONACCI, P.C. LETTERHEAD]
March 4, 1997
Via EDGAR-Delaying Amendment
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Mr. Dominic J. Minore
Securities and Exchange Commission
Washington, D.C. 20549
ILX Incorporated
Form S-3 filed February 27, 1997
File No. 333-22509
Delaying Amendment
Dear Mr. Minore:
ILX Incorporated hereby amends the Registration Statement at
File No. 333-22509 on Form S-3, on such date or dates as may be necessary to
delay its effective date until ILX Incorporated shall file a further amendment
that specifically states that the 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.
Thank you for your assistance in this matter.
Very truly yours,
/s/ Hugh L. Hallman
Hugh L. Hallman
