HARMONY TRADING CORP, RW, 1999-07-21

HARMONY TRADING CORP
RW, 1999-07-21
APPAREL, PIECE GOODS & NOTIONS

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               [LETTERHEAD OF KAPLAN GOTTBETTER & LEVENSON, LLP]


July 21, 1999


VIA FACSIMILE & EDGAR
- ---------------------

Mr. Terry Hatfield
Securities and Exchange Commission
450 5th Street, N.W.
Judiciary Plaza
Washington, DC 20549

     Re:  Harmony Trading Corp.
          ---------------------

Dear Mr. Hatfield:

     On behalf of Harmony Trading Corp. (the "Registrant"), we respectfully
request the withdrawal, without prejudice, of the Registrant's Form 10-SB which
was filed with the Securities and Exchange Commission on June 29, 1999.  The
filing is being withdrawn because the Form 10-SB contains incorrect financial
statements.

     The Registrant intends to resubmit its Form 10-SB with the correct
financial statements very shortly.

     Please contact the undersigned if you require any additional information.

Very truly yours,

KAPLAN GOTTBETTER & LEVENSON, LLP


/s/ Susan M. Cohen
Susan M. Cohen
SMC/mxh