- Withdrawal of Registration Statement (RW)

ATTORNEYS

 

Celebrating our 75 th Anniversary

Founded in 1931

 

James Kardon	Direct Dial: 212-478-7250
Member of the Firm	Email: [e-mail]

June 26, 2009

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street Mail Stop 3030

Washington, D.C.  20549

Re:	Lightspace Corporation

Registration Statement on Form S-1

SEC File No. 333-144367

Ladies and Gentlemen:

We are counsel to Lightspace Corporation (“Lightspace” or the “Company”) in connection with its Registration Statement on Form S-1.  On behalf of the Company, we hereby withdraw Lightspace’s Registration Statement on Form S-1 (File No. 333-144367).

Please call me if you have any questions.

	Very truly yours,
	/s/ James Kardon
	James Kardon

Cc:	Gary Florindo

Celia Soehner

 

 

 

 

 

 

 

488 Madison Avenue · New York, N.Y. 10022 · Phone [phone] · [phone]

Fax [phone] · Email: [e-mail]

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