[HUNTON & WILLIAMS LETTERHEAD]
THEODORE J. FISHER FILE NO.: 35636.000263
E-MAIL: [email protected] DIRECT DIAL: (804) 788-8798
April 14, 1999
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
ELOTTERY, INC.
WITHDRAWAL OF REGISTRATION STATEMENT ON FORM S-1
Ladies and Gentlemen:
On behalf of eLottery, Inc., a Delaware corporation (the "Company") and
a wholly-owned subsidiary of EXECUTONE Information Systems, Inc. ("Executone"),
we are writing to request that the Company's Registration Statement on Form S-1
(Registration No. 333-63523), including all amendments filed in connection
therewith (as amended, the "Registration Statement"), be withdrawn. The Board of
Directors of Executone has determined not to distribute shares of common stock,
par value $0.01 per share ("Common Stock"), of the Company to the shareholders
of Executone as described in the Registration Statement because of certain tax
consequences created by the distribution. The Company has not offered to sell or
distribute any shares of Common Stock pursuant to the Registration Statement.
If you have any questions or require additional information, please do
not hesitate to call me at the above-listed number.
Sincerely,
/s/ Theodore J. Fisher
Theodore J. Fisher
TJF:cs
cc: Mr. Michael W. Yacenda
Barbara C. Anderson, Esq.
Thurston R. Moore, Esq.
Louanna O. Heuhsen, Esq.
