-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, EelIgpxA0KsyzDpGgZg/vA3/ZSPs5L90El4jwTDXQQLhPQtxk72UeDakAc6PSsBJ YG2pnOXOgS8ii+hOSjJfHg== 0000950148-01-502414.txt : 20020610 0000950148-01-502414.hdr.sgml : 20020610 20011127193306 ACCESSION NUMBER: 0000950148-01-502414 CONFORMED SUBMISSION TYPE: AW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20011128 DATE AS OF CHANGE: 20020607 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SPATIALIZER AUDIO LABORATORIES INC CENTRAL INDEX KEY: 0000890821 STANDARD INDUSTRIAL CLASSIFICATION: SEMICONDUCTORS & RELATED DEVICES [3674] IRS NUMBER: 954484725 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: AW SEC ACT: SEC FILE NUMBER: 333-30308 FILM NUMBER: 01800349 BUSINESS ADDRESS: STREET 1: 20700 VENTURA BOULEVARD SUITE 140 CITY: WOODLAND HILLS STATE: CA ZIP: 91364 BUSINESS PHONE: 3102273370 MAIL ADDRESS: STREET 1: 20700 VENTURA BLVD SUITE 140 CITY: WOODLAND HILLS STATE: CA ZIP: 91364 RW 1 v77509rw.htm WITHDRAWAL REQUEST SPATIALIZER AUDIO LABORATORIES
 

November 20, 2001

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

RE: Withdrawal of Post-Effective Amendment No. 2 dated July 30, 2001 (“Amendment”) to Form S-3 on Form S-1 Registration Statement Under the Securities Act of 1933 for Spatializer Audio Laboratories, Inc. (the “Company”)

To Whom It May Concern:

The Company filed the Amendment to register for resale certain shares of Common Stock held by affiliates and institutional investors (collectively the “Shares”) as well as Shares underlying outstanding investor Warrants.

The Company hereby requests that the Post-Effective Amendment be withdrawn in response to the view of the Commission Staff that the inclusion for resale of the additional Shares requires the filing of a new registration statement. To avoid unnecessary expense, the Company is deferring registration until audited financial statements for the year ending December 31, 2001 are available. The filing of this withdrawal has been delayed while the Company sought unsuccessfully to contact an investor after the September 11 occurrences. To date, no securities have been sold under the Amendment.

If you have any questions or comments, please call the Company’s counsel Margaret G. Graf at (310) 734-5259. Thank you.

Yours truly,

/s/ HENRY R. MANDELL

Henry R. Mandell,
President and Chief Executive Officer -----END PRIVACY-ENHANCED MESSAGE-----