<PAGE>
Kirkland & Ellis
200 East Randolph Drive
Chicago, Illinois 60601
November 5, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Ladies and Gentlemen:
On behalf of Aksys, Ltd. (the "Company"), the Form 8-A registration
statement of the Company, filed on October 30, 1996, is hereby withdrawn. Such
registration statement stated on the cover page that securities were being
registered pursuant to Section 12(b) of the Exchange Act. The application should
have stated that securities were being registered pursuant to Section 12(g) of
the Exchange Act as the Company is a Nasdaq Stock Market, Inc. listed Company. A
revised 8-A will be filed on the date of this letter (November 5, 1996) pursuant
to Section 12(g).
If you have any questions or comments regarding this filing, please contact
the undersigned at (312) 861-2029.
Sincerely,
/s/ Donald E. Batterson
Donald E. Batterson
