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WILLIAM R. BLACK
ATTORNEY AT LAW
25800 Commercentre Drive
Lake Forest, California 92630
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Telephone (714) 595-7900
Facsimile (714) 595-7913
July 23, 1998
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. 333-59169, The L. L. Knickerbocker Co., Inc.
Ladies and Gentlemen:
In accordance with your request, the above captioned Registrant files
herewith this delaying amendment in the following form:
THE REGISTRANT HEREBY AMENDS THIS REGISTRATION STATEMENT ON SUCH DATE OR DATES
AS MAY BE NECESSARY TO DELAY THE EFFECTIVE DATE UNTIL THE 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
8(A), MAY DETERMINE.
Very truly yours,
/s/ WILLIAM R. BLACK
William R. Black
Attorney for the
L. L. Knickerbocker Co., Inc.
WRB:
