TIDELANDS OIL & GAS CORP, RW, 2000-04-18

TIDELANDS OIL & GAS CORP
RW, 2000-04-18
OIL & GAS FIELD EXPLORATION SERVICES

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                         Tidelands Oil & Gas Corporation

                                 P.O.Box 270234

                            Corpus Christi, TX 78247

                               Tel.(361) 241-7748

                               Fax (360) 241-5292

April 17, 2000


VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

     Re:          Tidelands Oil & Gas Corporation
          Withdrawal of Registration Statement on Form 10-SB
          File No. 000-30165


Ladies and Gentlemen:

     Tidelands  Oil  & Gas  Corporation  (the  "Company")  hereby  requests  the
immediate  withdrawal  of its  Registration  Statement  on Form 10-SB  (File No.
000-30165),  originally  filed with the  Securities  and Exchange  Commission on
March 30, 2000.

     The Company  requests  such  withdrawal  while it complies with the staff's
request for updated financial information.

     Please provide the Company with a copy of the order granting  withdrawal of
the Registration Statement as soon as it is available. If you have any questions
regarding this application, please do not hesitate to contact the undersigned at
(361) 241- 7748.

Sincerely,

/s/ Michael Ward
- -----------------
    Michael Ward
    President