YUASA INC, RW, 1999-09-09

YUASA INC
RW, 1999-09-09
MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES

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                                                      (610) 478-2099
                                           email: [email protected]



                        September 9, 1999

VIA EDGAR

Steven C. Duvall
Assistant Director
Securities and Exchange Commission
Washington, D.C. 20549

Re:  Yuasa, Inc. (the "Company")
     Registration Statement on Form S-1
     File No. 333-48881

Dear Mr. Duvall:

     Reference is made to the above Registration Statement filed
on March 30, 1998.  On behalf of the Company, I request
permission to withdraw the Registration Statement due to
continuing adverse market conditions which have impaired the
Company's ability to complete its IPO on terms that are
economically beneficial.  On behalf of the Company, I represent
that neither the Company nor any third party has sold or offered
for sale any of the securities covered by the Registration
Statement.

  If you have any questions or comments regarding this matter,
please call me at (610) 478-2099.

                              Very truly yours,

                              YUASA, INC.

                              /s/ P. Michael Ehlerman

                              P. Michael Ehlerman,
                              Vice Chairman

PME/laz