<PAGE> 1
AMERICAN ENVIRONMENTAL CORPORATION
705 Yucca Street
Boulder City, Nevada 89005
Tel: (702) 294-3870
June 6, 2000
Ms. Goldie Walker
Program Manager
Office of Small Business
United States Securities and Exchange Commission
Washington, DC 20549
Re: American Environmental, Inc.
Form 10-SB, as amended
SEC File No.: 0-26491
Dear Ms. Walker:
American Environmental, Inc. (the "Company") hereby requests the withdrawal,
without prejudice, of the above referenced general form of registration of
securities of small business issuers on form 10-SB.
If you have any questions please telephone the Company's legal counsel, Taylor
and Associates, Inc., at (801) 463-6080.
Sincerely,
AMERICAN ENVIRONMENTAL, INC.
/S/ Richard A. Steinke, President
