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February 29, 2000
Ms. Suzanne Reilly
Securities and Exchange Commission
450 5th Street, NW
Washington, DC 20549
Re: Wastequip, Inc. (the "Company")
Registration Statement on the Form S-1
File No. 333-59741
Dear Ms. Reilly:
The above captioned Form S-1 registration statement was filed with the
Commission on July 23, 1998. After a several month process, the Company was
recently sold to a private buyer. Consequently, it will not be going forward
with its initial public offering. Therefore, on behalf of the Company, pursuant
to Rule 477 of Regulation C under the Securities Act of 1933 I am applying for
withdrawal of that registration statement.
None of the shares in this registration statement were offered and sold.
Therefore, it is the Company's belief that the withdrawal would be consistent
with the public interest and the protection of investors.
Thank you for your anticipated cooperation in this matter. Please direct
any inquiries to the undersigned.
Sincerely,
/s/ Richard L. Garcia
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Richard L. Garcia
Chief Financial Officer
Cc: Edward W. Moore
