  In a recent paper, I. Selesnick and C.S. Burrus developed a design method for
maximally flat FIR low-pass digital filters with reduced group delay. Their
approach leads to a system of polynomial equations depending on three integer
design parameters $K,L,M$. In certain cases (their ``Region I''), Selesnick and
Burrus were able to derive solutions using only linear algebra; for the
remaining cases ("Region II''), they proposed using Gr\"obner bases. This paper
introduces a different method, based on multipolynomial resultants, for
analyzing and solving the Selesnick-Burrus design equations. The results of
calculations are presented, and some patterns concerning the number of
solutions as a function of the design parameters are proved.
