DEFINED ASSET FUNDS GOVT SEC INCOME FD FREDDIE MAC SER 10, RW, 1994-01-07

DEFINED ASSET FUNDS GOVT SEC INCOME FD FREDDIE MAC SER 10
RW, 1994-01-07

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Davis Polk & Wardwell
450 Lexington Avenue
New York, New York  10017

January 7, 1994

Re:  Defined Asset Funds -
     Government Securities Income Fund
     Freddie Mac Series 10
     1933 Act Number 33-49349
     1940 Act Number 811-2810

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

Dear Sirs:

On behalf of Merrill Lynch, Pierce, Fenner & Smith
Incorporated, as agent for the sponsors of the
above-referenced trust, we hereby withdraw pursuant
to Rule 485(b) the Registration Statement on Form S-6
(the "Registration Statement") filed with respect to
the trust on February 22, 1993.

Very truly yours,

James D. Fusso