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[DYKEMA GOSSETT LETTERHEAD]
March 26, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Perceptron, Inc.
Ladies and Gentlemen
On behalf of Perceptron, Inc., we hereby withdraw a Form 8-A
Registration Statement filed under the Securities Exchange Act of 1934 on March
25, 1998 relating to Rights to purchase Series A Preferred Stock, File Number
001-13985. This registration statement is being withdrawn because it
was incorrectly filed pursuant to Section 12(b) of the Securities Exchange Act
of 1934 and as a result has not become effective. A revised Form 8-A
Registration Statement relating to the Rights to purchase Series A Preferred
Stock will be filed shortly.
Sincerely
Dykema Gossett, PLLC
Thomas S. Vaughn
