TRIUMPH FUELS CORP
RW, 1999-03-18
PETROLEUM & PETROLEUM PRODUCTS (NO BULK STATIONS)
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                                 March 17, 1999

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Attn:    Ms. Sonja Galindo

         Re:      Registration Statement
                  File No. 333-39741
                  Public Offering of Common Stock of
                  Triumph Fuels Corporation

Ladies and Gentlemen:

         The undersigned,  being the President of Triumph Fuels Corporation (the
"Company"),  respectfully requests that the Registration  Statement on Form S-1,
originally  filed on November 7, 1997 (File No.  333-39741),  together  with all
amendments,  be  withdrawn.  The Company  requests  the  issuance of an Order of
Withdrawal because it abandoned plans for a proposed public offering in favor of
a private sale of the Company in early 1998.

         The Company requests that it receive the Order of Withdrawal as soon as
practicable  after  issuance by the  Commission  and that a copy of the Order by
forwarded  to  Jeffrey  A.  Sherman,  Esq.,  Otten,  Johnson,  Robinson,  Neff &
Ragonetti, P.C., 950 Seventeenth Street, 16th Floor, Denver, Colorado 80202.

                                                     Respectfully submitted,

                                                     TRIUMPH FUELS CORPORATION


                                                     By: /s/ Andy Hansen  
                                                     --------------------------
                                                          President



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