[Letterhead of Esquire Communications Ltd.]
September 28, 1998
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Esquire Communications Ltd.
Registration Statement on Form S-1 (Registration
NO. 333-59461) (The "Registration Statement")
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, application
is hereby made by Esquire Communications Ltd. (the "Company"), to withdraw the
above-referenced Registration Statement which has been filed with the Securities
and Exchange Commission (the "Commission") by the Company on July 20, 1998.
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 the
Registration Statement as soon as it is available.
If you have any questions regarding this application, please contact the
Company's legal counsel, Martin H. Neidell, Esq. of Stroock & Stroock & Lavan
LLP at (212) 806-5836.
Very truly yours,
ESQUIRE COMMUNICATIONS LTD.
By: /s/ DAVID A. WHITE
----------------------
Name: David A. White
Title: Chief Executive Officer
cc: Martin H. Neidell
