[LETTERHEAD]
SHIBOLETH, YISRAELI, ROBERTS & ZISMAN, LLP
July 14, 1999
VIA FACSIMILE AND U.S. MAIL
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Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Mr. Tony Stanco
Staff Examiner
Re: Pioneer Power, Inc.
Form 10-SB
CIK No. 0001085553
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Gentlemen:
On behalf of our client, Pioneer Power, Inc. ("Pioneer"), we hereby
withdraw the Form 10-SB previously filed by Pioneer with the Securities and
Exchange Commission (the "Commission"). Pioneer is withdrawing the Form 10-SB
since it proposes to register these securities under the Securities Act of 1933,
as amended, on Form SB-2 or other applicable form.
We thank you for your consideration of this matter.
Very truly yours,
/s/ Joshua Glikman
Joshua Glikman
JG/bf
