CUSTOM LEATHERS OF LAS VEGAS INC
RW, 1999-04-29
BLANK CHECKS
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Chapman & Flanagan, Ltd.
Attorneys at Law

2080 East Flamingo Road, Suite 112  Las Vegas, Nevada  (702) 650-
                 5660  Facsimile (702) 650-5667
    Toll Free Number: (877) SEC-FIRM  E-Mail: [email protected]

April 27, 1999

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
   
   RE: Withdrawal Letter - Custom Leathers of Las Vegas, Inc.
       - File No. 000-25503

To Whom It May Concern;

Please withdraw the Form 10-SB submission for Custom Leathers of Las
Vegas, Inc., filed on March 5, 1999. Thank you for your
assistance, and if there are any questions, please do not
hesitate to contact me at (702) 650-5660.

Sincerely,



/s/ Daniel G. Chapman
Daniel G. Chapman, Esq.




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