Davis Polk & Wardwell
450 Lexington Avenue
New York, New York 10017
March 2, 1994
Re: Defined Asset Funds -
Equity Income Fund - Select Ten Portfolio
Spring 1994 International Series
(United Kingdom and Hong Kong Portfolios)
1933 Act Number 33-51797
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 477 the Registration Statement on Form S-6
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.
Very truly yours,
James D. Fusso