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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950148-01-502414.txt : 20020610
<SEC-HEADER>0000950148-01-502414.hdr.sgml : 20020610
<ACCEPTANCE-DATETIME>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
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>v77509rw.htm
<DESCRIPTION>WITHDRAWAL REQUEST
<TEXT>
<HTML>
<HEAD>
<TITLE>SPATIALIZER AUDIO LABORATORIES</TITLE>
</HEAD>
<BODY bgcolor="#FFFFFF">
<!-- PAGEBREAK -->
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<P><FONT size="2">November&nbsp;20, 2001
</FONT>
<P><FONT size="2">Securities and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington, D.C. 20549
</FONT>
<P><FONT size="2">RE: Withdrawal of Post-Effective Amendment No.&nbsp;2 dated July&nbsp;30, 2001
(&#147;Amendment&#148;) to Form&nbsp;S-3 on Form&nbsp;S-1 Registration Statement Under the
Securities Act of 1933 for Spatializer Audio Laboratories, Inc. (the &#147;Company&#148;)
</FONT>
<P><FONT size="2">To Whom It May Concern:
</FONT>
<P><FONT size="2">The Company filed the Amendment to register for resale certain shares of Common
Stock held by affiliates and institutional investors (collectively the
&#147;Shares&#148;) as well as Shares underlying outstanding investor Warrants.
</FONT>
<P><FONT size="2">The Company hereby requests that the Post-Effective Amendment be withdrawn in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&nbsp;31, 2001 are available. The
filing of this withdrawal has been delayed while the Company sought
unsuccessfully to contact an investor after the September&nbsp;11 occurrences. To
date, no securities have been sold under the Amendment.
</FONT>
<P><FONT size="2">If you have any questions or comments, please call the Company&#146;s counsel
Margaret G. Graf at (310)&nbsp;734-5259. Thank you.
</FONT>
<P><FONT size="2">Yours truly,
</FONT>
<P><FONT size="2">/s/ HENRY R. MANDELL<BR>
<HR size="1" width="30%" noshade align="left">
Henry R. Mandell,<BR>
President and Chief Executive Officer
</FONT>
</BODY>
</HTML>

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