ABCO INC
RW, 2000-08-18
NON-OPERATING ESTABLISHMENTS
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                  [Letterhead of Orsini & Rose Law Firm, P.A.]




August 18, 2000




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

Re:  ABCO Industries, Inc.
File No. 000-30798
Withdrawal of Registration Statement on Form 10-SB



Dear Madam/Sir:

ABCO Industries,  Inc. (the "Company") hereby requests the immediate  withdrawal
of its registration statement,  file No. 000-30798 originally filed with the SEC
on July 18, 2000.

The Company  requests  such  withdrawal  while it  complies  with Item 310(g) of
Regulation  S-B.  Upon  completion of that  documentation,  a new filing will be
processed.

Sincerely,



/s/ Pete W. Harder
------------------
    Pete W. Harder
    President






                        The Orsini & Rose Law Firm, P.A.

405 Central Avenue                                          Phone (813) 896-2230
Post Office Box 118                                           FAX (813) 826-3550
St. Petersburg, Florida 33731





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