WINTHROP & WEINSTINE, P.A.
3000 Dain Bosworth Plaza
60 South Sixth Street
Minneapolis, Minnesota 55402
(612)347-0700
August 30, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Ms. Rebecca A. Bohland
Re: WOODROAST SYSTEMS, INC.
Registration Statement on Form S-3
(File No. 333-10539)
Dear Ms. Bohland:
We are writing on behalf of Woodroast Systems, Inc. (the "Company") with respect
to the above-referenced Registration Statement. The Company had previously
submitted a request for acceleration of the effectiveness of the Registration
Statement to 4:00 p.m., Eastern Daylight Savings Time, on Thursday, August 29,
1996, but has verbally requested that effectiveness of the Registration
Statement by delayed. Pursuant to our discussions, the Company hereby withdraws
its prior request that the Registration Statement be declared effective. A new
request for acceleration will be delivered within the next two weeks.
If you should have any questions, please contact Trevor V. Gunderson at (612)
347-0621.
Very truly yours,
WINTHROP & WEINSTINE, P.A.
By /s/ Trevor V. Gunderson
Trevor V. Gunderson
