United Digital Network, Inc.
18872 MacArthur Boulevard, Suite 300
Irvine, California 92612
August 1, 1997
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Richard K. Wulff, Chief
Re: United Digital Network, Inc.
Registration Statement on Form 10-SB: File No. 0-29286
------------------------------------------------------
Dear Sir:
This is to confirm that pursuant to Rule 477 of the Securities Act of
1933, as amended, we hereby request that the above-referenced Registration
Statement be withdrawn. We have received your letter dated July 31, 1997, in
which the staff has made several accounting comments on the Registration
Statement. We intend to resubmit our Registration Statement which will include
year-end financial statements and our response to your comments. We understand
from our counsel that when the Registration Statement is filed, the staff will
review the Registration Statement on an expedited basis.
Thank you for your consideration.
United Digital Network, Inc.
/s/ John R. Snedegar
---------------------------
John R. Snedegar, President
cc: Martin Eric Weisberg, Esq.
Christopher S. Auguste, Esq.
