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[LETTERHEAD OF WILLIAM R. BLACK]
October 10, 1997
Ms. Goldie Walker
United States Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street N.W.
Washington, DC 20549
RE: DELAYING AMENDMENT, REGISTRATION STATEMENT ON FORM S-3,
FILE NO. 333-37101, THE L.L. KNICKERBOCKER CO., INC.
Dear Ms. Walker:
In accordance with your request, the above captioned Registrant hereby
amends the above captioned Registration Statement on such date or dates as may
be necessary to delay the effective date until Registrant shall file a further
amendment which specifically states that the Registration Statement shall
thereafter become effective in accordance with Section 8(a) of the Securities
Act of 1933, as amended, or until such Registration Statement shall become
effective on such date as the Commission, acting pursuant to such Section, shall
determine.
Very truly yours,
/s/ WILLIAM R. BLACK
William R. Black
Attorney for the
L.L. Knickerbocker Co., Inc.
WRB:
