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[LETTERHEAD OF APCOA/STANDARD PARKING, INC.]
August 19, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: APCOA/Standard Parking, Inc.
Standard Parking Corporation MW
Standard/Wabash Parking Corporation
Standard Parking, L.P.
Standard Parking I, L.L.C.
Standard Parking II, L.L.C.
Standard Parking of Canada, L.P.
Registration Statement on
Form S-4 (No. 333-50437)
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Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as
amended, Standard Parking Corporation MW, Standard/Wabash Parking Corporation,
Standard Parking, L.P., Standard Parking I, L.L.C., Standard Parking II, L.L.C.
and Standard Parking of Canada, L.P. (the "Former Subsidiary Guarantors") hereby
request withdrawal as Additional Registrants under the registration statement on
Form S-4 of APCOA/Standard Parking, Inc. (the "Company") (Registration No.
333-50437) on the grounds that the corporate or other existence of each Former
Subsidiary Guarantor has ceased and as such these entities are no longer
guarantors of any obligations of the Company.
If you have any questions or comment regarding this filing,
please contact me at (216) 522-0700 or Peter F. Wilkniss of Wachtell, Lipton,
Rosen & Katz at (212) 403-1325.
APCOA/STANDARD PARKING, INC.
STANDARD PARKING CORPORATION MW
STANDARD/WABASH PARKING CORPORATION
STANDARD PARKING, L.P.
STANDARD PARKING I, L.L.C.
STANDARD PARKING II, L.L.C.
STANDARD PARKING OF CANADA, L.P.
By: /s/ ROBERT N. SACKS
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Robert N. Sacks
Attorney-in-fact
