CERTIFIED ENVIRONMENTAL GROUP INC, RW, 1999-12-14

CERTIFIED ENVIRONMENTAL GROUP INC
RW, 1999-12-14
SERVICES, NEC

Previous: INTERCORP EXCELLE INC, 10QSB, 1999-12-14

Next: PEGASUS SYSTEMS INC, S-4, 1999-12-14



                           SICHENZIA, ROSS & FRIEDMAN
                                ATTORNEYS AT LAW
                        135 WEST 50TH STREET, 20TH FLOOR
                            NEW YORK, NEW YORK 10020

                                                                December 7, 1999

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza

Washington, D.C.  20001

         Re:      Certified Environmental Group, Inc.

                  FILE NO. 0-27581

Gentlemen:

     We are counsel to Certified  Environmental Group, Inc. (the "Company").  On
behalf of the Company,  we are hereby withdrawing the registration  statement on
Form 10 filed on October 7, 1999. The Company is requesting withdrawal due to an
insufficiency of resources  necessary to complete the filing in a timely manner.
In the event  that the  Company  determines  to  undertake  a new  filing  for a
proposed public  offering of its securities,  it will be prepared to address all
of the  outstanding  items in the  comment  letter  issued by the  staff,  dated
November 10, 1999.

     If you wish to contact us with respect to the foregoing, please contact the
undersigned at (212) 261-2016.

                                                               Very truly yours,

                                                          /S/ LEONARDO L. CARUSO

                                                              Leonardo L. Caruso