[ PEPPER, HAMILTON & SCHEETZ LETTERHEAD ]
(215) 981-4077
November 18, 1996
VIA EDGAR
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Filing Desk
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Independence Brewing Company
Withdrawal of Registration Statement on Form 8-A
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Ladies and Gentlemen:
On behalf of Independence Brewing Company, a Pennsylvania
corporation (the "Company"), we hereby request the withdrawal of the Company's
Registration Statement on Form 8-A, registration number 0-28898 (the "Form
8-A"), originally filed on September 27, 1996 (the "Filing Date"), as amended on
October 16, 1996, with the Securities and Exchange Commission (the "Commission")
pursuant to the Commission's Electronic Data Gathering Analysis and Retrieval
system.
We request this withdrawal because we do not anticipate the
Company's Registration Statement on Form SB-2, registration number 333-12975,
becoming effective within 60 days of the Filing Date. We intend to refile the
Form 8-A with the Commission prior to the Company's Registration Statement on
Form SB-2 becoming effective.
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Securities and Exchange Commission
November 18, 1996
Page 2
We respectfully request that all questions and comments
relating to this matter be directed to the undersigned at the number listed
above.
Sincerely,
/s/ Steven J. Abrams
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Steven J. Abrams
cc: The Nasdaq Stock Market
Robert W. Connor, Jr.
Christina Chalk
Gary B. Carrai
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