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January 14, 1997
VIA EDGAR
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Securities And Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Shelley Parratt, Assistant Director
Re: Withdrawal of Registration Statement on Form 8-A of
Arbor Health Care Company (IRS EIN 34-1469604)
Dear Ms. Parratt:
On behalf of Arbor Health Care Company, a Delaware corporation (the "Company"),
and in accordance with Rule 477 under the Securities Act of 1933 (the "Act"),
and as a result of a conversation with the Staff, we hereby apply for
withdrawal of the Company's Registration Statement on Form 8-A filed with the
Securities and Exchange Commission on January 10, 1997. The cover page of the
Form 8-A as originally filed incorrectly referenced Section 12(b) instead of
Section 12(g). A new Form 8-A properly referencing that the securities to be
registered will be registered pursuant to Section 12(g) will be filed.
In the event that the Commission consents to such withdrawal, please forward a
copy of the order granting such withdrawal to the undersigned. Please do not
hesitate to contact Clara L. Hanf at (419) 998-3604 or Gregory C. Yadley,
Esquire at (813) 227-2238 with any questions regarding this application for
withdrawal.
Very truly yours,
/s/ Pier C. Borra
Pier C. Borra
