<PAGE>
[Valence Technology, Inc. Letterhead]
Via EDGAR
May 7, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Mail Stop 3-9
Washington, D.C. 20549
Attn: Jeffrey Riedler
RE: VALENCE TECHNOLOGY, INC.
REGISTRATION STATEMENT ON FORM S-3 (NO. 333-76589)
Ladies and Gentlemen:
On behalf of Valence Technology, Inc. (the "Company"), we would like to file
Amendment No. 1 to include a delaying amendment pursuant to Rule 473, which
will include the following language:
"The registrant hereby amends this registration statement on such date or
dates as may be necessary to delay its effective date until the registrant
shall file a further amendment which specifically states that this
registration statement shall thereafter become effective in accordance with
Section 8(a) of the Securities Act of 1933 or until the registration
statement shall become effective on such date as the Commission, acting
pursuant to said Section 8(a), may determine."
Please call me at 701-558-1000 with any questions.
Sincerely,
/s/ Lev M. Dawson
Lev M. Dawson
cc: Andrei M. Manoliu, Esq.
James R. Jones, Esq.
