September 25, 1998
VIA FACSIMILE: (202) 942-9516
Mr. William Underhill
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
RE: Withdrawal Letter - Integrated Carbonics Corp. 000-24723
Dear Mr. Underhill;
Please withdraw the Form 10 submission for Integrated Carbonics
which was filed on August 13, 1998. As we discussed on the phone
yesterday, I will make a number of changes and resubmit as a Form
10-SB. Thank you for your assistance, and if there are any
questions, please do not hesitate to contact me.
Sincerely,
/s/ Daniel G. Chapman, Esq.
Daniel G. Chapman, Esq.