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[LETTERHEAD OF KOGAN & TAUBMAN, L.L.C.]
July 9, 1999
Robert M. Osberger
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0306
Re: NuOncology Labs, Inc.
Commission File No. 000-26113
Dear Sir:
This office represents NuOncology Labs, Inc. Please be informed that
NuOncology Labs, Inc. hereby withdraws its Form 10-SB filed with the Commission
on May 17, 1999.
The Company intends to refile its Form 10-SB as soon as the concerns
addressed in the Commission's June 30, 1999 comment letter are addressed.
Thank you in advance for your attention to this matter.
Very truly yours,
Kogan & Taubman, L.L.C.
By: /s/ Simon S. Kogan
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Simon S. Kogan
cc: Robert Thomas