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May 13, 1999
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street
Washington, D.C. 20549
Re: ViewCast.com, Inc.; File No. 333-77923
Registration Statement on Form S-3
Ladies and Gentlemen:
ViewCast.com, Inc. (the "Registrant") hereby amends the above
referenced registration statement on such date or dates as may be necessary to
delay its effective date until the Registrant shall file a further amendment
which specifically states that this registration statement shall thereafter
become effective in accordance with Section 8(a) of the Securities Act of 1933
or until the registration statement shall become effective on such date as the
U.S. Securities and Exchange Commission, acting pursuant to said section 8(a),
may determine.
Please direct any questions or comments regarding this submission to V.
Gerard Comizio aor Matthew Dyckman of Thacher Proffitt & Wood, legal counsel to
the Registrant, at 202-347-8400.
Very truly yours,
VIEWCAST.COM, INC.
By: /s/ William S. Leftwich
------------------------
William S. Leftwich,
Chief Financial Officer
cc: Ms. Barbara Jacobs, Securities and Exchange Commission
Matthew Dyckman, Esq.
