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[Letterhead of Paul, Hastings, Janofsky & Walker LLP]
VIA EDGAR TRANSMITTAL
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Steven C. Duvall
January 4, 2001
RE: Able Telcom Holding Corp. (the "Company")
Preliminary proxy materials filed June 2, 2000
Form S-1 File Number 333-65991
Dear Mr. Duvall,
We are writing to you on behalf of Able Telcom Holding Corp. ("Able")
with respect to the referenced filings. As was previously stated in
correspondence to the staff, the referenced preliminary proxy materials were
incorporated in the Form F-4 Registration Statement and Proxy
Statement/Prospectus filed by Bracknell Corporation on October 6, 2000. The Able
shareholder meeting referenced in the Form F-4 was held on December 22, 2000 and
thereafter Able was acquired by Bracknell Corporation. All obligations of Able
to provide registration to certain of its shareholders as evidenced in the
referenced Form S-1 were satisfied as part of the acquisition.
Therefore, on behalf of Able we respectfully request withdrawal of the
referenced proxy materials and Form S-1.
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United States Securities and Exchange Commission
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If you have any questions with regard to this letter, please call the
undersigned at your convenience at (404) 815-2287.
Very truly yours,
/s/ Elizabeth Hardy Noe
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for PAUL, HASTINGS, JANOFSKY & WALKER LLP
cc: James Rosenberg, Assistant Chief Accountant, Securities and
Exchange Commission
Jeanne Baker, Securities and Exchange Commission
Amy O'Brien, Securities and Exchange Commission
Mark Webb, Securities and Exchange Commission
Billy V. Ray, Jr., CEO, Able Telcom Holding Corp.
Edwin D. Johnson, President and Chief Financial Officer, Able Telcom
Holding Corp.
