Letterhead of:
GOLDSTEIN & DIGIOIA LLP
369 Lexington Avenue
New York, New York 10017
Telephone (212) 599-3322
Telecopier (212) 557-0295
January 11, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: EDGAR Filing
Name of Company : Homes For America Holdings, Inc.
Type of Report : Form 10-12(g)
SEC File No. : 0-25059
CIK Number : 0001011417
Ladies/Gentlemen:
We are counsel to the above referenced Registrant which filed a Form
10-12(g) on November 12, 1998, SEC File No 0-25059. In accordance with the
provisions of the Securities Exchange Act of 1934, and on behalf of the
above-referenced Registrant, we are requesting the Registrant's EDGAR filing of
its Form 10-12(g) be withdrawn.
Very truly yours,
/s/ Victor J. DiGioia
VICTOR J. DIGIOIA