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Quinn & Associates, LLP
11400 West Olympic Blvd., 2nd Floor
Los Angeles, CA 90064-1544
Ladies and Gentlemen:
On behalf of Atlantic Central Enterprises, Limited, (the "Company"), we
hereby request that the Company's Registration Statement on Form S-8, File No.
333-23921, filed with the Securities and Exchange Commission on March 25, 1997
be withdrawn immediately. Please direct any comments regarding the withdrawal
of this filing to the undersigned by mail at the above address or by telephone
at (310) 914-0161.
Very truly yours,
Quinn & Associates, LLP
/s/ KEVIN J. QUINN
----------------------------
Kevin J. Quinn
cc: M. Watson
K. Howling
