-----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, BbG7Fcimzay3vdjoeVz+eLKHQTNQDTsnRY5sSl8XIZJIcBibxt6COY9R+UTXIpd6 CrgeyN4Xfm+IYmx2Bdg78g== 0000905729-08-000146.txt : 20080401 0000905729-08-000146.hdr.sgml : 20080401 20080401145142 ACCESSION NUMBER: 0000905729-08-000146 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080401 DATE AS OF CHANGE: 20080401 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MANATRON INC CENTRAL INDEX KEY: 0000798736 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 381983228 STATE OF INCORPORATION: MI FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 033-15772 FILM NUMBER: 08728918 BUSINESS ADDRESS: STREET 1: 510 E MILHAM AVENUE CITY: PORTAGE STATE: MI ZIP: 49002 BUSINESS PHONE: 6163755300 MAIL ADDRESS: STREET 1: 510 E MILHAM AVENUE CITY: PORTAGE STATE: MI ZIP: 49002 RW 1 manarwltr_040108.htm MANATRON, INC. RW - 04-01-08 Manatron, Inc. RW WD Letter to Withdraw Form S-8/A1s
Warner Norcross & Judd LLP
Attorneys at Law
900 Fifth Third Center
111 Lyon Street, N.W.
Grand Rapids, Michigan 49503-2487

Telephone (616) 752-2000
Fax (616) 752-2500



April 1, 2008


EDGAR TRANSMISSION

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

RE:

Manatron, Inc.
Withdrawal of Post-Effective Amendments to Form S-8 Registration Statements


Ladies and Gentlemen:

                    Pursuant to Rule 477 of the Securities Act of 1933, we are filing this letter on behalf of Manatron, Inc. (the "Company") with the Securities and Exchange Commission (the "Commission") to withdrawal the following post-effective amendments to Form S-8 Registration Statements of the Company, which were filed with the Commission on April 1, 2008:

          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 33-15772)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 33-15777)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 33-33966)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 33-61286)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 33-90490)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-01885)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-07519)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-51892)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-51894)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-69597)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-69599)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-92879)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-106601)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-108736)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-119740)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-123349)
          Post-Effective Amendment No. 1 to Form S-8 Registration Statement (File No. 333-139279)

                    The reason for withdrawal of the foregoing post-effective amendments is because they were filed under the improper form type.

                    Please contact me with any questions or comments.

                                                                                Very truly yours,


                                                                                /s/ G. Charles Goode

                                                                                G. Charles Goode
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