Subject: File No. S7-5-99

     
Magellan Technology, Inc.
      13526 South 110 west
   Draper, Utah 84020
         801-495-1188
     
     
     
     
     
Jonathan G. Kratz
Secretary, Securities Exchange Commission 
Mail Stop 6-9
450 Fifth Street, N.W.
Washington, D.C.
     
April 6, 1999
     
Dear Mr. Kratz:
     
        I am writing to voice my strong opposition to the proposed amendments
to Rule 15c2-11, the rule that governs quoting of our companies stock on 
the NASD OTC Bulletin Board and the Pink Sheets.
     
I strongly oppose File No. S7-5-99.  I feel the passage of this 
amendment to the above stated rule would take away a vital link for 
emerging companies to many of the capital markets and greatly diminish 
our ability to grow and flourish as a fledgling company.  In addition, 
our ability to offer stock options and by so doing, retain qualified 
employees would be greatly diminished and probably extinguished.
     
Again, I am opposed to File No. S7-5-99 and to any changing of rule 
15c2-11.  If there is anything myself or my company can do to show our 
concern, please let us know.
     
Thank You,
     
Douglas M. Angus
Vice-President and CFO
Magellan Technology, Inc.