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[LETTERHEAD OF PERKINS COIE LLP]
February 4, 1998
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: APPLIED VOICE TECHNOLOGY, INC.
REGISTRATION STATEMENT ON FORM S-3
(REGISTRATION NO. 333-38557)
Gentlemen and Ladies:
On behalf of Applied Voice Technology, Inc., a Washington corporation (the
"Company"), I hereby request the consent of the Securities and Exchange
Commission (the "Commission") to the withdrawal of the Company's Registration
Statement on Form S-3, including Exhibits thereto, filed with the Commission on
October 23, 1997 (the "Registration Statement"), pursuant to Rule 477(a) of the
Securities Act of 1933, as amended. The Registration Statement has not been
declared effective by the Commission, and none of the shares of the Company's
Common Stock covered by the Registration Statement has been sold. The Company
believes that withdrawal is consistent with the public interest and the
protection of investors.
If you have any questions regarding this request, please contact the
undersigned at (206) 583-8934.
Very truly yours,
/s/ Michael T. Prior
Michael T. Prior
MTP:pjd
cc: James M. Daly
Jae K. Kim
Applied Voice Technology, Inc.
