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WILSON SONSINI GOODRICH & ROSATI
PROFESSIONAL CORPORATION
650 PAGE MILL ROAD
JOHN ARNOT WILSON
RETIRED
PALO ALTO, CALIFORNIA 94304-1050
TELEPHONE 415-493-9300 FACSIMILE 415-493-6811
February 27, 1997
VIA ELECTRONIC SUBMISSION
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Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549
Re: Integrated Process Equipment Corp.
Request for Withdrawal of
Registration Statement on Form S-3 (File No. 333-22295)
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Dear Ladies and Gentlemen:
On behalf of Integrated Process Equipment Corp., a Delaware corporation (the
"Company"), and pursuant to the instructions of the Commission's staff, the
Company hereby requests that its Registration Statement (File No. 333-22295) on
Form S-3 filed with the Commission on February 24, 1997 be withdrawn.
Please do not hesitate to contact me at (415) 354-4251 with any questions
you may have regarding the Registration Statement.
Very truly yours,
WILSON SONSINI GOODRICH & ROSATI
Professional Corporation
/s/ Yoichiro Taku
Yoichiro Taku
