FIRSTCOM CORPORATION
220 ALHAMBRA CIRCLE
SUITE 910
CORAL GABLES, FLORIDA 33134
July 29, 1999
Division of Corporation Finance
Securities and Exchange Commission
405 Fifth Street, N.W.
Washington, D.C. 20549
Re: FirstCom Corporation Registration Statement on Form S-3
Dear Sir or Madam:
Pursuant to Rule 477 under the Securities Act of 1933, as amended,
FirstCom Corporation (the "Company") hereby requests the withdrawal of the
referenced Registration Statement on Form S-3 (the "Original Registration
Statement") which was filed yesterday, July 28, 1999, through the EDGAR System.
The Company believed that an original executed copy of the consent of
PriceWaterhouseCoopers LLP ("PWC"), which audited the Company's financial
statements in 1996 and 1997, would be received by the Company prior to the
filing of the Original Registration Statement. However, after the electronic
submission of the Original Registration Statement on EDGAR, the Company became
aware that such consent had not yet been issued by PWC. We understand that PWC
intends to issue its consent shortly and, upon such issuance, the Company will
file a new registration statement with respect to the offering contemplated by
the Original Registration Statement.
We apologize for any inconvenience and sincerely appreciate the effort
of the Securities and Exchange Commission's staff in connection with these
matters.
Sincerely,
FirstCom Corporation
By: /s/ CORY SHADE
--------------------------------
Cory Shade
General Counsel
