SYLVANUS CORP
RW, 1998-09-21
BUSINESS SERVICES, NEC
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Mr. Tony Stanco
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C.

Dear Mr. Stanco:

Sylvanus Corporation hereby withdraws its registration for a
public offering of its stock which registration has
previously been filed on form SB-2 with the S.E.C. via the
EDGAR system.

The contemplated public offering did not take place.  The
registration statement never became effective.  No shares
were sold pursuant to the registration statement.  All
shares which the company has sold since its inception were
sold pursuant to exemptions from registration according to
state and federal law.  The reason for the company's
decision to withdraw its registration and cancel plans for a
public offering is that the company has determined that the
expense and effort involved are not worth the anticipated
benefits.

If there is anything else we need to do to effect such
withdrawal or if there is anything we need to report as a
consequence of such withdrawal, please let me know.

Sincerely,

s/Charles J. Champion, Jr.
Charles J. Champion, Jr.
Chairman of the Board
Sylvanus Corporation



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