[PINNACLE BRANDS, INC. LETTERHEAD]
John S. Worth, Sr.
Chief Financial Officer
October 7, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Pinnacle Brands, Inc. (the "Company") hereby makes application for the
withdrawal of its Registration Statement on Form 8-A (File No. 001-12199) filed
with the Commission on September 19, 1996 because it does not anticipate that it
will consummate a public offering of its common stock, to which the Registration
Statement relates, prior to the time that such Registration Statement would
become effective in accordance with its terms.
Very truly yours,
John S. Worth
Senior Vice President
Chief Financial Officer
and Secretary
JSW/hhs
