April 5, 2001

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549


Re:        Evans & Sutherland Computer Corporation
           Registration Statement on Form S-3
           File No. 333-67189

Ladies and Gentlemen:

Pursuant to Rule 477(a) under the  Securities  Act of 1933, as amended,  Evans &
Sutherland  Computer  Corporation  (the "Company")  hereby  withdraws its entire
Registration  Statement on Form S-3, SEC File No.  333-67189,  together with all
amendments  and  exhibits,  that were  originally  filed by the Company with the
Securities  and  Exchange  Commission  on  November  12,  1998.  The  Company is
withdrawing the Registration  Statement because it has determined that it is not
in its best  interest to conduct  the  offering  of shares  contemplated  in the
Registration  Statement at this time.  The  Registration  Statement has not been
declared  effective  and no  securities  have been sold  under the  Registration
Statement.

The Company further  requests that,  pursuant to Rule 477(c),  an order with the
date of  granting  the request  for  withdrawal  be included in the file for the
Registration  Statement on Form S-3 in the  following  manner:  "Withdrawn  upon
request of the Registrant, the Commission consenting thereto."

If you have any  questions  with respect to the request for  withdrawal,  please
contact John Weston of Snell & Wilmer L.L.P.,  outside  counsel for the Company,
at 801-257-1900.

Very truly yours,

EVANS & SUTHERLAND COMPUTER CORPORATION


/S/ Mark C. McBride
-----------------------------
Mark C. McBride
Vice President & Corporate Controller

cc:        James R. Oyler
           John G. Weston