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[LETTERHEAD OF SINGER ZAMANSKY LLP]
April 28, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: All Communications Corporation
Registration Statement on Form 8-A
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Gentlemen:
On behalf of All Communications Corporation (the "Company"), we are hereby
withdrawing the registration on Form 8-A filed under Rule 12(g) on March 26,
1997 (SEC File No. 000-22297).
We are hereby filing a new registration on Form 8-A pursuant to Rule 12(b)
which was filed on EDGAR on April 28, 1997 (SEC File No. 001-12937).
Please be advised that the Company has filed with the Securities and
Exchange Commission a Registration Statement on Form SB-2, File No. 333-21069.
That Registration Statement, the registrant has requested acceleration for
4:00 p.m., Monday, April 28, 1997. It is hereby requested that the effectiveness
of the Company's Registration Statement on Form 8-A be accelerated so that it
becomes effective on the effective date of the Registration Statement on Form
SB-2 referred to above.
If you wish to contact us with respect to the foregoing, please call the
undersigned at (212) 809-8550.
Very truly yours,
SINGER ZAMANSKY LLP
By: /s/ Andrew Russell
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Andrew Russell
