<PAGE>
SWEENEY & ASSOCIATES P.C.
ATTORNEYS AT LAW
7300 PENN AVENUE TELEPHONE (412) 731-1000
PITTSBURGH, PA 15208 FACSIMILE (412) 731-9190
January 7, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
RE: IDT, INC. (THE "COMPANY")
FILE NO. 333-85365
WITHDRAWAL OF FORM S-1 REGISTRATION STATEMENT NO. 333-85365
Ladies and Gentlemen:
On behalf of the Company, we hereby withdraw the above-referenced
registration statement.
The Company confirms that it has not sold any common stock pursuant to
the above-referenced registration.
If you have any questions or need any additional information, please
contact us at (412) 731-1000.
Sincerely,
/s/ M. Kathryn Sweeney, Esq.
M. Kathryn Sweeney, Esq.
cc: Carnot Evans, SEC (via telecopy (202) 942-9533)
Glenn Keeling, IDT, Inc.