ATTORNEYS
 
Celebrating our 75 th Anniversary
Founded in 1931


 
James Kardon
Direct Dial: 212-478-7250
Member of the Firm
Email: jkardon@hahnhessen.com


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 (212) 736-1000 · (212) 478-7200
Fax (212) 478-7400 · Email: thefirm@hahnhessen.com
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