Davis Polk & Wardwell
450 Lexington Avenue
New York, New York 10017
February 4, 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 477 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