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[TENZER GREENBLATT LLP LETTERHEAD]
February 18, 1998
VIA EDGAR AND FACSIMILE
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: TAM Restaurants, Inc.
Withdrawal of Form 8-A 12(b)
SEC File # 001-13811
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Dear Sir/Madam:
On behalf of TAM Restaurants, Inc. (the "Company"), we are hereby
withdrawing the registration statement on Form 8-A filed under Section 12(b)
of the Securities Exchange Act of 1934, as amended (the "Exchange Act") on
January 21, 1998 (SEC File No. 001-13811).
Please contact the undersigned with any questions regarding the
foregoing.
Very truly yours,
TENZER GREENBLATT LLP
/s/ Joshua M. Jaffe
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Joshua M. Jaffe
cc: Mr. James Budge
