EQUITY INCOME FD SEL TEN PORT WINTER 1994 INTL SER UNIT KING, RW, 1994-01-05

EQUITY INCOME FD SEL TEN PORT WINTER 1994 INTL SER UNIT KING
RW, 1994-01-05

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

January 5, 1994

Re:  Defined Asset Funds -
     Equity Income Fund - Select Ten Portfolio
     Spring 1994 International Series
     (United Kingdom and Hong Kong Portfolios)
     1940 Act Number 811-3044

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 January 4, 1994.  This filing was erroneously
issued incorrect CIK, CCC, Password and PMAC codes and was
as a consequence filed with the erroneous CIK and CCC.
We plan to refile the Registration Statement today
using the newly issued codes.  We plan to refile the
Registration Statement for the Spring 1994 International
Series today.

Very truly yours,

James D. Fusso