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GARDNER, CARTON & DOUGLAS
321 N. CLARK STREET
CHICAGO, ILLINOIS 60610
ROBERT J. JOSEPH
(312) 245-8754
July 13, 1998
VIA EDGAR
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Alternative Distribution Systems, Inc.
Form S-1 Registration Statement No. 333-21081
Ladies and Gentlemen:
On behalf of Alternative Distribution Systems, Inc. (the "Company"), we
hereby respectfully request that the Company's Form S-1 Registration Statement,
File No. 333-21081, be withdrawn from registration.
Please contact the undersigned at (312) 245-8754 if there are any
questions.
Very truly yours,
Robert J. Joseph
cc: Mr. Michael A. Kelly
Ms. Sonia Galindo