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AVALON COMMUNITY SERVICES, INC.
P. O. Box 57012, 13401 Railway Drive
Oklahoma City, Oklahoma 73157
Telephone 405/752-8802 Fax 405/752-8852
October 3, 1996
VIA FACSIMILE: 202-942-9531
AND VIA FEDERAL EXPRESS
Nicholas Panos, Esq.
United States Securities & Exchange Commission
Division of Corporate Finance
Mail Stop 3-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Avalon Community Services, Inc.
S-2 Registration Statement
File No. 333-13103
Dear Mr. Panos:
With regard to the S-2 Registration Statement filed by Avalon
Community Services, Inc. (the "Company") on September 30, 1996, the Company
hereby amends the Registration Statement to include the following delaying
amendment language pursuant to Regulation Section 230.473:
The registrant hereby amends this registration statement on
such date or dates as may be necessary to delay its effective
date until the registrant shall file a further amendment which
specifically states that this registration statement shall
thereafter become effective in accordance with Section 8(a) of
the Securities Act of 1933 or until the registration statement
shall become effective on such date as the Commission acting
pursuant to said Section 8(a), may determine.
Very truly yours,
Donald E. Smith, Chairman
Avalon Community Services, Inc.
cc: Mark A. Robertson, Esq.
