December 3, 1999
Division of Corporation Finance
United Securities and Exchange Commission
450 Fifth Street, N.W., Mail Stop 0305
Washington, D.C. 20549
Re: Distribution Management Services, Inc./Registration Statement on
Form 10-SB File No. 0-27539
Ladies and Gentlemen:
On behalf of our client, Distribution Management Services, Inc. (the
"Company"), we hereby withdraw the Company's registration statement on Form
10-SB filed on October 4, 1999. The Company is withdrawing the Form 10-SB to
provide it with an opportunity to respond to the Commission's forthcoming
comments thereon.
Very truly yours,
/S/Michelle Kramish Kain
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Michelle Kramish Kain, P.A.
cc: Leo Greenfield, President
