MULDOON, MURPHY & FAUCETTE
5101 WISCONSIN AVENUE, N.W.
WASHINGTON, D.C. 20016
(202) 362-0840
Telecopier:(202) 966-9409
April 23, 1997
VIA EDGAR
- ---------
Division of Corporate Finance
U.S. Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20549
Re: Life Financial Corp.
Withdrawal of Form 8-A
SEC No. 0-22193
Dear Madam or Sir:
On behalf of Life Financial Corp. (the "Company"), we hereby request that
the Form 8-A, which was filed with the Securities and Exchange Commission
("SEC") on February 28, 1997, be withdrawn from consideration. The Company
believes that its Registration Statement on Form S-1 will not be declared
effective by the SEC before the Form 8-A becomes effective. Therefore, the
Company is hereby withdrawing this Registration Statement and intends to
resubmit the Registration Statement on Form 8-A at a later date.
We appreciate your attention to this matter. If you should have any
questions, please feel free to contact the undersigned or Geoffrey W. Ryan at
(202) 362-0840.
Sincerely,
MULDOON, MURPHY & FAUCETTE
/s/ Mary M. Sjoquist
MMS/GWR/kcm
cc: National Association of Securities Dealers, Inc.
Daniel L. Perl
