EQUITY INCOME FD SEL TEN PORT WINTER 1994 INTL SER UNIT KING
RW, 1994-03-02
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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



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