<PAGE>
[Letterhead of Klehr, Harrison, Harvey, Branzburg & Ellers, LLP]
June 23, 1999
VIA EDGAR AND FACSIMILE (202-942-9527)
- --------------------------------------
Kenneth Lench
Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: ConMat Technologies, Inc.
Registration Statement on Form 10-SB (File No. 1-14963) filed on
April 27, 1999, as amended by Amendment No. 1 filed June 16, 1999
(the "Registration Statement")
-----------------------------------------------------------------
Dear Mr. Lench:
On behalf of our client, ConMat Technologies, Inc., a Florida
corporation (the "Company"), we write to withdraw the Registration Statement. As
we have discussed, the Company is withdrawing the Registration Statement solely
for the purpose of avoiding its automatic effectiveness on June 25, 1999 and to
allow additional time to respond to the comments of the staff of the Securities
and Exchange Commission.
Please advise us if any further action is required to withdraw the
filing. Please do not hesitate to contact Larry Rovin (at 215-569-2898) or the
undersigned (at 215-569-3288) with any questions or comments.
Very truly yours,
/s/ Daniel P. O'Brien
Daniel P. O'Brien
DPO/lln
cc: Mr. Paul A. DeJuliis, Chief Executive Officer
Lawrence D. Rovin, Esquire
Kenneth W. Benat
