INTERNATIONAL META SYSTEMS, INC.
Austin Design Center
7718 Woodhollow Drive, Suite 150
Austin, Texas 78731
Phone: (512) 795-8825 Fax: (512) 795-0778
May 8, 1998
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
Attention: Mr. Jonathan Gottsegen
RE: International Meta Systems, Inc.
File No. 333-38921
Form S-1
Filed October 28, 1997
Dear Mr. Gottsegen:
Pursuant to Rule 477, Regulation C, under the Securities Act of
1933, please withdraw the referenced registration statement filed
on behalf of International Meta Systems, Inc. (the "Company"), on
October 28, 1997. The Company has filed for reorganization under
Chapter 11 of the U.S. Bankruptcy Code.
The Company has not proceeded and will not proceed with the
registration statement. The Company did not and will not make
sales efforts and did not and will not sell any securities
pursuant to the registration statement.
Very truly yours,
/s/ Lee Hoevel
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Lee Hoevel, President
