GLOBIX CORPORATION
139 Centre Street
New York, NY 10013
James C. Schroeder Tel: (212) 625-7231
Vice President & Fax: (212) 625-7725
General Counsel jschroed@globix.com
March 16, 2004
VIA EDGAR AND COURIER
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street NW
Washington, D.C. 20549
Attention: Barbara C. Jacobs
Re: Globix Corporation Withdrawal of Registration Statement on Form S-1
(File No.333-97067)
Dear Ms. Jacobs:
Reference is made to the Registration Statement on Form S-1 (File
No. 333-97067) (the "Registration Statement") initially filed with the
Securities and Exchange Commission (the "Commission") on July 25, 2002 by Globix
Corporation, a Delaware corporation (the "Company") and which has not been
declared effective as of the date hereof. Pursuant to Rule 477(a) and (b) of the
Securities Act of 1933, as amended (the "Securities Act"), we hereby request
that the Commission withdraw the Registration Statement effective as of the date
hereof or as soon thereafter as practicable.
Given the passage of time, the Registration Statement no longer
reflects the condition of the Company and the Company has made changes in its
management and outside law firm. Please be advised that no securities were sold
in connection with the offering contemplated by such Registration Statement.
Please call Bonnie J. Roe of Day Berry & Howard LLP at (203) 977-7381
with any questions you may have.
Sincerely,
GLOBIX CORPORATION
By: / s / James C. Schroeder
------------------------
James C. Schroeder
cc: Bonnie J. Roe, Esq.
Day, Berry & Howard LLP