BellSouth Corporation 1155 Peachtree Street Atlanta, Georgia 30309 September 25, 2002 VIA EDGAR Mr. Barry N. Summer Assistant Director U.S. Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Re: Registration Statement on Form S-3 File No. 333-33466 Dear Mr. Summer: Pursuant to Rule 477 of the Securities Act of 1933 (the "Act"), BellSouth Corporation (the "Company"), hereby makes this application to withdraw the Registration Statement on Form S-3, File No. 333-33466, filed by the Company on March 29, 2000, together with Amendment No. 1 filed on June 8, 2000, relating to the proposed offering of shares of a new series of its common stock intended to reflect the separate performance of its Latin American businesses. The SEC has not declared the Registration Statement effective, a preliminary prospectus has not been circulated and none of the common stock under the Registration Statement has been sold pursuant to the Registration Statement. Due to economic and political uncertainty in Latin America, we have determined that issuing a stock that tracks our Latin America business is no longer part of our strategy. The undersigned, on behalf of the Company pursuant to Rule 478 of the Act, respectfully requests the SEC to grant the application of the Company to have the Registration Statement withdrawn pursuant to Rule 477 under the Act and issue an appropriate order to that effect. Sincerely yours, BellSouth Corporation By: /s/ Raymond E. Winborne Jr. --------------------------- Raymond E. Winborne Jr. Agent for Service of Registration Statement September 25, 2002 CC: M. Louise Turilli