BATTLE FOWLER LLP
A LIMITED LIABILITY PARTNERSHIP
75 East 55th Street
New York, New York 10022
(212) 856-7000
(212) 856-6902
(212) 856-7815
October 18, 1996
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: QUILTS Equity Strategic Ten, Series 3
QUILTS Equity Strategic Five, Series 3
CIK No. 0001014744
Form Type: S-6EL24
Request for Withdrawal of Registration Statement
on Form S-6; File No. 333-13629
Ladies and Gentlemen:
Pursuant to Rule 477(a) under the Securities Act of 1933, we
hereby request withdrawal of the Registration Statement on Form S-6 (File No.
333-13629), which was filed via EDGAR (accession no. 0000903112-96-000825), on
October 7, 1996 and accepted on October 7, 1996. Withdrawal is being requested
due to the fact that the Trust being registered by the Registration Statement
on Form S-6 is QUILTS Equity Strategic Ten, Series 3 and Equity Strategic Five,
Series 3, however the CIK and CCC codes used for the above referenced filing
were codes assigned to QUILTS Equity Strategic Ten, Series 2 and Equity
Strategic Five, Series 2.
We intend to re-file, via Edgar, the Form S-6 for QUILTS
Equity Strategic Ten, Series 3 and Equity Strategic Five, Series 3 today.
Sincerely yours,
Kelly McConvery
Legal Assistant
416886.1
