<PAGE>
Quantum Epitaxial Designs, Inc.
--------------------------------------
119 Technology Drive
Bethelhem, PA 18015
Telephone (610) 861-6930
Telefax (610) 861-5273
January 16, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Pam Long (Rm. 4128, M.S. 4-4)
Re: Quantum Epitaxial Designs, Inc.
Registration Statement No. 333-37457 on Form S-1 filed October
8, 1997 and as Amended by Amendments No. 1, No. 2, No.3 ,
No.4 and No. 5
--------------------------------------------------------------
Dear Ms. Long:
On behalf of Quantum Epitaxial Designs, Inc. (the "Company"), and in
connection with the registration statement on Form S-1 (No. 333-37457) filed by
the Company with the Securities and Exchange Commission (the "Registration
Statement"), we hereby request the withdrawal of the Registration Statement.
Based on current market conditions, the Company has decided not to proceed with
the offering at this time.
Very truly yours,
/s/ THOMAS L. HIERL
--------------------------------------
Thomas L. Hierl
President and Chief Executive Officer
