DECHERT PRICE & RHOADS
                         TEN POST OFFICE SQUARE - SOUTH
                                   SUITE 1230
                              BOSTON, MA 02109-4603


                               September 30, 1999

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn:    Mrs. Patricia P. Williams
         Division of Investment Management

         Re:      Withdrawal of Post-Effective Amendment No. 1
                  to the Registration Statement under the Securities
                  Act of 1933 of Mackenzie Solutions
                  File Nos. 333-67705 and 811-09107

Dear Mrs. Williams:

         Pursuant to Rule 477(a) under the  Securities  Act of 1933,  as amended
(the "1933 Act"),  Mackenzie  Solutions (the "Trust") hereby applies to withdraw
Post-Effective  Amendment No. 1 to its registration statement under the 1933 Act
that was filed on July 16, 1999 (the  "Amendment").  The Amendment was filed for
the purpose of adding a new series to the Trust,  namely Cundill Value Fund (the
"Series").  At this time,  the Trust has  determined  that the  Series  does not
comport with its immediate business plans,  although it may pursue  registration
of a similar  series in the  future.  The Trust  states that it has never made a
public offering of securities of the Series;  that the Series is not now nor has
it ever been active;  and that the Series has no assets,  known  liabilities  or
pending  claims.  The Trust believes that  withdrawal of this Amendment would be
consistent with the public interest and the protection of investors.

          Please contact me at (617) 728-7161 or Tracy  M. Soehle,
     Esq. at (617)  728-7174  with any  questions  you may have  concerning  the
     foregoing.

                                               Very truly yours,


                                               /s/JOSEPH R. FLEMING
                                                  Joseph R. Fleming,
                                                  Attorney-in-Fact