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SIGHT RESOURCE CORPORATION
100 JEFFREY AVENUE
HOLLISTON, MASSACHUSETTS 01746
September 24, 1999
VIA EDGAR
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Sight Resource Corporation - Post-Effective Amendment No. 2 to
Registration Statement on Form S-1 filed on Form S-3
(Registration No. 33-77030)
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Dear Ladies and Gentlemen:
Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as
amended, Sight Resource Corporation (the "Registrant") hereby respectfully
requests that the Securities and Exchange Commission consent to the withdrawal
of its Post-Effective Amendment No. 2 to its Registration Statement on Form S-1
filed on Form S-3 (Registration No. 33-77030), which amendment was originally
filed on August 4, 1999, together with all exhibits and amendments thereto (the
"Amendment"). The Registrant is requesting such withdrawal because the shares
of common stock, par value $.01 per share, covered by the Amendment were
issuable upon the exercise of the Registrant's outstanding common stock purchase
warrants, none of which have been exercised and all of which have expired in
accordance with their terms after the date of filing of the Amendment.
The Registrant further requests that, pursuant to Rule 477(c), an order with
the date of the granting of the withdrawal be included in the file for the
above-captioned Amendment in the following manner: "Withdrawn upon the request
of the Registrant, the Commission consenting thereto."
Please address any questions you may have to Lewis J. Geffen, Esquire, at
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., One Financial Center,
Boston, Massachusetts 02111, telephone number (617) 542-6000, facsimile number
(617) 542-2241.
Thank you for your assistance with this matter.
SIGHT RESOURCE CORPORATION
By: /s/ William T. Sullivan
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William T. Sullivan
President and Chief Executive Officer
cc: Lewis J. Geffen, Esquire
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
