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SALTON, INC.
550 Business Center Drive
Mt. Prospect, Illinois 60056
December 10, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Terry Hatfield
Re: Salton, Inc.
Registration Statement on Form S-3
(File No. 333-81599) The "Registration Statement")
Ladies and Gentlemen:
Reference is hereby made to the above referenced Registration
Statement, which was filed with the Securities and Exchange Commission (the
"Commission") by Salton, Inc. (the "Company") on June 25, 1999.
Pursuant to Rule 477 under the Securities Act of 1933, as amended,
application is hereby made by the Company to withdraw the Registration
Statement. The Company has determined that, in view of current market
conditions, it is inadvisable to proceed with the registration and sale of its
common stock at this time. In addition, no shares of common stock have been
offered or sold pursuant to the Registration Statement.
The Company requests that the Commission consent to this application on
the grounds that withdrawal of the Registration Statement is consistent with the
public interest and the protection of investors, as contemplated by paragraph
(a) of said Rule 477.
Please provide the Company with a copy of the order granting withdrawal
of Registration Statement as soon as it is available.
If you have any questions regarding this application, please contact
the Company's legal counsel, Neal Aizenstein of Sonnenschein Nath & Rosenthal at
(312) 876-8938.
Very truly yours,
SALTON, INC.
/s/ WILLIAM B. RUE
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William B. Rue
President and Chief Operating Officer
