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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000842009-99-000028.txt : 19990610
<SEC-HEADER>0000842009-99-000028.hdr.sgml : 19990610
ACCESSION NUMBER:		0000842009-99-000028
CONFORMED SUBMISSION TYPE:	POS AM
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19990609

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KUSHNER LOCKE CO
		CENTRAL INDEX KEY:			0000842009
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
		IRS NUMBER:				954079057
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		POS AM
		SEC ACT:		
		SEC FILE NUMBER:	333-72785
		FILM NUMBER:		99642521

	BUSINESS ADDRESS:	
		STREET 1:		11601 WILSHIRE BLVD 21ST FLR
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			95202
		BUSINESS PHONE:		3104812000

	MAIL ADDRESS:	
		STREET 1:		11601 WILSHIRE BLVD
		STREET 2:		21ST FLOOR
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90025
</SEC-HEADER>
<DOCUMENT>
<TYPE>POS AM
<SEQUENCE>1
<TEXT>


                           THE KUSHNER-LOCKE COMPANY
                     11601 Wilshire Boulevard, 21st Floor
                        Los Angeles, California 90025


June 8, 1999


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

Re:   The Kushner-Locke Company (Commission File No. 0-17295,
      Registration No. 333-72785

Dear Ladies and Gentlemen:

On behalf of The Kushner-Locke Company, a California corporation (the
"Company"), I hereby request that the Securities and Exchange Commission (the
"Commission") correct its records to reflect that the Registration Statement
(Registration No. 333-72785) filed with the Commission by the Company on
Friday, June 4, 1998 is a post-effective amendment filed pursuant to Rule
462(c).  Unfortunately, the filing appears to have been mislabeled as a
pre-effective amendment.  Accordingly, we hereby request that the Registration
Statement so filed be declared effective as of the date and time of filing.

Please do not hesitate to contact me at (310) 481-2016 if you have any
questions or comments.

Very truly yours,


/s/ ROBERT SWAN
Robert Swan
Senior Vice President and Chief Financial Officer


cc: Letty Lynn
    Russ A. Cashdan, Esq.


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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