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[ALSTON & BIRD LLP LETTERHEAD]
March 9, 1997
Ms. Shelley E. Parratt, Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Room 7156, Stop 7-6
Judiciary Plaza
450 5th Street, N.W.
Washington, D.C. 20549
Re: Summit Holding Southeast, Inc. -- Registration Statement on
Form 8-A - File No. 000-21933
Dear Ms. Parratt:
On behalf of Summit Holding Southeast, Inc., we hereby withdraw the
Registration Statement on Form 8-A that was filed January 8, 1997.
Very truly yours,
/s/ Susan J. Wilson
Susan J. Wilson
cc: William B. Bull
Robert J. Grammig
