April 24, 2001

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

Re:      Registrant:  Acclaim Entertainment, Inc.
         Registration Statement on Form S-3 (File No.: 333-59048)
         Accession Number:  0000950136-01-000734
         Filing Date:  April 16, 2001
         ----------------------------

Reference is hereby made to the Registration Statement on Form S-3 referred to
above filed by the Registrant with the Securities and Exchange Commission on
April 16, 2001. We acknowledge that the delaying amendment required pursuant to
Rule 473 of the Securities Act of 1933 was inadvertently omitted from the facing
page of the Registration Statement. Accordingly, the Registrant hereby amends
the facing page of such Registration Statement to include the following
provision:

         "The Registrant hereby amends this Registration Statement on such date
         or dates as may be necessary to delay its effective date until the
         Registrant shall file a further amendment which specifically states
         that this Registration Statement shall thereafter become effective in
         accordance with Section 8(a) of the Securities Act of 1933 or until
         this Registration Statement shall become effective on such date as the
         Securities and Exchange Commission, acting pursuant to said Section
         8(a), may determine."

Very truly yours,

ACCLAIM ENTERTAINMENT, INC.



By: /s/ Gerard F. Agoglia
   ----------------------------------------
Name:  Gerard F. Agoglia
Title: Executive Vice President and
       Chief Financial Officer

cc:    Mr. Mark Shuman