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[LETTERHEAD OF RUSKIN, MOSCOU, EVANS & FALTISCHEK, P.C.]
June 11, 1998
BY FEDERAL EXPRESS
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Mr. John F. Murphy
United States Securities and
Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: MPEL Holdings Corp. (the "Company")
Post-Effective Amendment No. 1 to Registration Statement on Form SB-2
SEC File Number 333-39949
Filed June 10, 1998 Accession Number 0000950130-98-003036
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Dear Mr. Murphy:
This letter is to advise you that the Company is hereby withdrawing its Post-
Effective Amendment No. 1 to Form SB-2 Registration Statement, filed with the
Securities and Exchange Commission (the "Commission") on June 10, 1998. Please
note that under separate cover, the Company will be filing a new Post-Effective
Amendment No. 1 with the Commission on June 11, 1998.
In the event that you have any questions or comments, please feel free to
contact me at the above-noted telephone number.
Very truly yours,
/s/ NORMAN M. FRIEDLAND
NORMAN M. FRIEDLAND
For the Firm
NMF/sg
Enclosures
