Sano Corporation
3250 Commerce Parkway
Miramar, Florida 33025
November 18, 1996
VIA MODEM
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Sano Corporation
Gentlemen:
Sano Corporation (the "Company") hereby requests the immediate withdrawal
of its Registration Statement on Form S-1 (Commission File No. 333-14821),
filed with the Commission on October 25, 1996, relating to the registration
of 2,150,000 shares of the Company's common stock, par value $.01 per share
(the "Registration Statement").
Very truly yours,
SANO CORPORATION
By: /s/ Reginald L. Hardy
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Reginald L. Hardy, President
cc: Mr. Roland St. Paul
Gary M. Epstein, Esq.
