DETROIT & CANADA TUNNEL CORP
15-12G, 1997-03-31
TRANSPORTATION SERVICES
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                                UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            WASHINGTON, D.C. 20549
                            ----------------------
                                   FORM 15

 Certification and Notice of Termination of Registration Under Section 12(g)
of the Securities Exchange Act of 1934 or Suspension of Duty to File Reports
     Under Sections 13 and 15(d) of the Securities Exchange Act of 1934

                         Commission File Number 0-620
                                                -----

                     Detroit & Canada Tunnel Corporation
- -----------------------------------------------------------------------------
            (Exact name of registrant as specified in its charter)

      100 East Jefferson Avenue, Detroit, Michigan 48226  (313) 567-4422
 ---------------------------------------------------------------------------
   (Address, including zip code, and telephone number, including area code,
                 of registrant's principal executive offices)

                                Common Stock
           --------------------------------------------------------
           (Title of each class of securities covered by this Form)

                                    None
     -------------------------------------------------------------------
            (Titles of all other classes of securities for which a
          duty to file reports under section 13(a) or 15(d) remains)


        Please place an X in the box(es) to designate the appropriate rule
provision(s) relied upon to terminate or suspend the duty to file reports:

        Rule 12g-4(a)(1) (i) [X]        Rule 12h-3(b)(1)(ii) [ ]
        Rule 12g-4(a)(1)(ii) [ ]        Rule 12h-3(b)(2) (i) [ ]  
        Rule 12g-4(a)(2) (i) [ ]        Rule 12h-3(b)(2)(ii) [ ]  
        Rule 12g-4(a)(2)(ii) [ ]        Rule 15d-6 [ ] 
        Rule 12h-3(b)(1) (i) [X]

        Approximate number of holders of record as of the certification or 
notice date:    1
             ------

        Pursuant to the requirements of the Securities Exchange Act of 1934 
Detroit & Canada Tunnel Corporation has caused this certification/notice to 
be signed on its behalf by the undersigned duly authorized person.


DATE: March 31, 1997              BY: /s/ Donald M. Vuchetich
      ---------------                 -----------------------
                                      DONALD M. VUCHETICH, PRESIDENT

Instruction: This form is required by Rules 12g-4, 12h-3 and 15d-6 of the
General Rules and Regulations under the Securities Exchange Act of 1934. The
registrant shall file with the Commission three copies of Form 15, one of
which shall be manually signed. It may be signed by an officer of the
registrant, by counsel or by any other duly authorized person. The name and
title of the person signing the form shall be typed or printed under the
signature.




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