[Letterhead of Stroock & Stroock & Lavan LLP]
JOHN L. FILIPPONE
(310) 556-5816
July 17, 1998
BY EDGAR
Office of Small Business
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mr. Richard K. Wulff
Mail Stop 3-4
Re: FASHION MAG APPAREL, INC.
Ladies and Gentlemen:
On behalf of our client, Fashion Mag Apparel, Inc. (the "Registrant"), we hereby
respectfully request the consent of the Securities and Exchange Commission (the
"Commission") to the withdrawal of the Registrant's Registration Statement on
Form SB-2 (No. 333-41499), including Amendment No. 1 thereto (collectively, the
"Registration Statement"). The Registrant and its advisors have determined that
the equity markets currently are not receptive to this type of offering and,
therefore, withdrawing the Registration Statement is in the best interests of
the Registrant and the public.
If you have any questions or comments, please contact me at the above-referenced
number or Glenn D. Smith at (310) 556-5936.
Very truly yours,
/S/
John L. Filippone
