(610) 478-2099
email: [email protected]
September 7, 1999
VIA EDGAR AND FACSIMILE
Steven C. Duvall
Assistant Director
Securities and Exchange Commission
Washington, D.C. 20549
Re: Yuasa, Inc.
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. As counsel to Yuasa, Inc., we request
permission to withdraw the registration Statement. We appreciate
your time and attention regarding this matter.
If you have any questions or comments regarding this matter,
please call me at (610) 478-2099.
Very truly yours,
STEVENS & LEE
/s/ William J. Reynolds
William J. Reynolds
WJR/laz
cc: Mr. P. Michael Ehlerman
Mr. John Craig
Joseph M. Harenza, Esquire