PHOENIX GOODWIN CALIFORNIA TAX EXEMPT BONDS INC
AW, 1999-08-30
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                                                          1933 Act/Rule 477(a)

                                 August 30, 1999

VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549

RE:      Phoenix-Goodwin California Tax Exempt Bonds, Inc.
         Request for Withdrawal of Duplicate 485BPOS Filing
         CIK No. 0000718027
         File Nos. 2-83024  and 811-3714

To The Commission Staff:

         On behalf of  Phoenix-Goodwin  California  Tax Exempt  Bonds,  Inc.,  a
Maryland  Corporation  (the  "Registrant"),  I hereby request that the duplicate
485BPOS filing  containing  post-effective  amendment no. 23 to the registration
statement on Form N-1A filed on Wednesday, August 25, 1999, be withdrawn.

         Company Name:  Phoenix-Goodwin California Tax Exempt Bonds, Inc.
         Form Type:  485BPOS
         Received Date:  August 25, 1999 11:29
         Accepted at: August 25, 1999 11:34
         Accession No.:  0000950146-99-001457

         The referenced  filing is an exact  duplicate of a 485BPOS filing which
was filed at our  direction  on Tuesday,  August 24, 1999,  which filing  should
remain intact and officially filed. The duplicate was filed inadvertently by our
filing agent and should be withdrawn to avoid confusion.

         Should you have any questions,  please contact the undersigned at (860)
403-5973.

                                          Very truly yours,

                                          /s/ Pamela S. Sinofsky
                                          Pamela S. Sinofsky, Assistant Counsel
                                          Phoenix Investment Partners, Ltd.


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