RW 1 jd12-10_corresp.txt EYE CARE CENTERS OF AMERICA, INC. 11103 West Avenue San Antonio, Texas 78213-1392 December 10, 2004 VIA EDGAR TRANSMISSION AND OVERNIGHT COURIER Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attn: H. Christopher Owings Assistant Director Eye Care Centers of America, Inc. Registration Statement on Form S-1 (File No. 333-115256) -------------------------------------------------------- Ladies and Gentlemen: The undersigned registrants (the "Registrants"), hereby apply, pursuant to Rule 477 of the Securities Act of 1933, as amended (the "Securities Act"), to withdraw the Registration Statement on Form S-1 (File No. 333-115256), together with all exhibits thereto (the "Registration Statement"). The Registration Statement was filed by the Registrants with the Securities and Exchange Commission (the "Commission") as of May 7, 2004. The Registrants are requesting the withdrawal of the Registration Statement because they have decided not to pursue a public offering of their securities due to current market conditions. The Registration Statement was not declared effective by the Commission and no securities were sold pursuant to the Registration Statement. The Registrants are evaluating different financing options and may undertake a subsequent private offering in reliance on Rule 155(c) of the Securities Act. Accordingly, the Registrants hereby respectfully request that an order granting the withdrawal of the Registration Statement be issued by the Commission as soon as reasonably possible. The Registrants also request that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the account of Eye Care Centers of America, Inc. for its future use, in accordance with Rule 457(p) of the Securities Act. Please forward copies of the order consenting to the withdrawal of the Registration Statement to Douglas C. Shepard via facsimile at (210) 524-6669 and via mail at Eye Care Centers of America, Inc., 11103 West Avenue, San Antonio, Texas 78213-1392 and to Sharlyn Heslam, of Weil, Gotshal & Manges LLP, via facsimile at (617) 772-8333 and via mail at Weil, Gotshal & Manges, 100 Federal Street, 34 Floor, Boston, MA 02110. If you have any questions regarding this request for withdrawal, please contact Sharlyn Heslam, of Weil, Gotshal & Manges LLP, by telephone at (617) 772-8338. Very truly yours, EYE CARE CENTERS OF AMERICA, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ECCA ENTERPRISES, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer EYE CARE HOLDINGS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ENCLAVE ADVANCEMENT GROUP, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer 2 ECCA MANAGED VISION CARE, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Executive Officer VISIONWORKS HOLDINGS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ECCA MANAGEMENT INVESTMENTS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ECCA MANAGEMENT, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer EYEMASTERS OF TEXAS INVESTMENTS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer 3 EYEMASTERS OF TEXAS MANAGEMENT, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer STEIN OPTICAL, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer VISION WORLD, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer EYE DRX RETAIL MANAGEMENT, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer METROPOLITAN VISION SERVICES, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer 4 HOUR EYES, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer VISIONWORKS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ECCA MANAGEMENT SERVICES, LTD. By: ECCA Management, Inc., its General Partner /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer EYEMASTERS OF TEXAS, LTD. By: EyeMasters of Texas Mangement, Inc., its General Partner /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer VISIONARY RETAIL MANAGEMENT, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer 5 VISIONARY PROPERTIES, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer EYEMASTERS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ECCA DISTRIBUTION INVESTMENTS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ECCA DISTRIBUTION MANAGEMENT, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer VISIONARY LAB INVESTMENTS, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer 6 VISIONARY LAB MANAGEMENT, INC. /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer ECCA DISTRIBUTION SERVICES, LTD. By: ECCA Distribution Management, Inc., its General Partner /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer VISIONARY LAB SERVICES, LTD. By: Visionary Lab Management, Inc., its General Partner /s/ Douglas C. Shepard ------------------------------------------- Douglas C. Shepard Chief Financial Officer cc: Will Hines Kim McManus Securities and Exchange Commission Sharlyn Heslam Weil, Gotshal & Manges LLP Robert Evans, III Jason R. Lehner Shearman & Sterling LLP 7