Golden American Life Insurance Company
1001 Jefferson Street, Wilmington, DE 19801 Tel: (302) 576-3400
Fax: (302) 576-3520
May 12, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Request for Withdrawal of Amendment
No. 3 to Registration Statement on
Form S-1: File No. 333-28765
CIK No. 0000836658
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Ladies and Gentlemen:
On February 11, 1998 at 18:34, the undersigned on behalf of Golden
American Life Insurance Company ("Golden American") filed Amendment No. 2
(Accession No. 0000837276-98-000072) on Form S-1. It was accepted at
18:35 on the same date for a Filing Date of February 12, 1988 at 08:00.
In place of an additional intended filing of a different amendment for
another registrant, the identical document was inadvertently filed
(Accession No. 0000837276-98-000073) a second time (Amendment No. 3) on
February 11, 1988 at 18:36 (and accepted at 18:38 on the same date for a
Filing Date of February 12, 1988 at 08:00) thereby placing two copies of
the same amendment on the EDGAR system for review. Upon realization of
the error, the correct amendment was filed.
Respectfully, by this letter, pursuant to Rule 477(a) of the
Securities Act of 1933, Golden American requests, that Amendment No. 3 to
its Registration Statement, File No. 333-28765, CIK: 836658 be withdrawn.
No fees are required in connection with this filing.
If you have any questions or comments, please contact the
undersigned at (302) 576-3516.
Sincerely,
/s/ Marilyn Talman
Marilyn Talman
Assistant Secretary
