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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 15

CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION
12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE
REPORTS UNDER SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.

Commission File Number 000-51631

WIDERTHAN CO., LTD.

(Exact name of registrant as specified in its charter)

17F, K1 REIT Building, 463 Chungjeong-ro-3-ga, Seodaemun-gu, Seoul 120-709, Korea 82(2) 2014-5005

(Address, including zip code, and telephone number, including area code, of registrant’s principal executive offices)

Common Shares, par value (Won) 500 per share
American Depositary Shares, as evidenced by American Depositary Receipts, each representing one Common Share

(Title of each class of securities covered by this Form)

None

(Titles of all other classes of securities for which a duty to file reports under section 13(a) or 15(d) remains)

     Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:

Rule 12g-4(a)(l)(i)	o	Rule 12h-3(b)(l)(i)	o
Rule 12g-4(a)(l)(ii)	o	Rule 12h-3(b)(l)(ii)	o
Rule 12g-4(a)(2)(i)	þ	Rule 12h-3(b)(2)(i)	þ
Rule 12g-4(a)(2)(ii)	o	Rule 12h-3(b)(2)(ii)	o
		Rule 15d-6	o

     Approximate number of holders of record as of the certification or notice date: 170
 

     Pursuant to the requirements of the Securities Exchange Act of 1934 WiderThan Co., Ltd. has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.

Date:	December 7, 2006	By:	/s/ Dan Nemo
			Name: Dan Nemo
			Title: Senior Vice President and General Counsel