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[Letterhead of Phoenix Preschool Holdings, Inc.]
April 1, 1998
VIA FACSIMILE
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U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 7-8
Washington, D.C. 20549
Attn: Richard K. Wulff
John Reynolds
Re: Phoenix Preschool Holdings, Inc.
Registration Statement on Form SB-2 (No. 333-31407)
(1933 Act File No. 333-31407)
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Gentlemen:
On behalf of Phoenix Preschool Holdings, Inc. (the "Company"), I hereby
request that the Company's Registration Statement on Form SB-2 (No. 333-31407)
be withdrawn effective immediately.
Please feel free to call Michael Medveckus, Esq. (215) 569-5335 regarding
this request.
Sincerely,
/s/ Michael C. Koffler
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MICHAEL C. KOFFLER, President
cc: Frederick D. Lipman, Esq.
Arthur Marcus, Esquire
