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December 22, 2000
VIA FEDERAL EXPRESS
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
RE: Bracknell Corporation - Registration Statement on Form 40-F
Ladies and Gentlemen:
Bracknell Corporation ("Bracknell") respectfully requests to withdraw
its Registration Statement on Form 40-F previously filed with the Securities and
Exchange Commission on October 13, 2000.
If you have any questions or comments with regard to this letter,
please do not hesitate to telephone (collect) Andrew J. Beck or Carol L. Divine
of Torys, Bracknell's counsel, at (212) 880-6000.
Very truly yours,
BRACKNELL CORPORATION
By: /s/ John Naccarato
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John Naccarato
Corporate Counsel