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[LETTERHEAD OF HAWAIIAN NATURAL WATER COMPANY, INC.]
April 2, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549
Attention: John Reynolds, Esq.
Division of Corporation Finance
Re: Hawaiian Natural Water Company, Inc.
Withdrawal of Registration Statement on Form 8-A
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Gentlemen:
Hawaiian Natural Water Company, Inc., a Hawaii corporation (the "Company"),
hereby withdraws its pending registration statement on Form 8-A (the
"Registration Statement"), relating to the registration of the Company's Units,
Common Stock and Redeemable Common Stock Purchase Warrants under the Securities
Exchange Act of 1934. The Registration Statement was originally filed with
the Securities and Exchange Commission on February 4, 1997.
Very truly yours,
/s/ Marcus Bender
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Marcus Bender
President and Chief Executive Officer
