5TH AVENUE CHANNEL CORP.
3957 NORTHEAST 163RD STREET
NORTH MIAMI BEACH, FLORIDA 33160
(305) 947-3010
December 7, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: 5th Avenue Channel Corp., formerly known as Tel-Com
Wireless TV Corporation (the "Company")
File No. 333-41459
Ladies and Gentlemen:
The Company respectfully requests withdrawal of its Registration
Statement and Post-Effective Amendment No. 2 on Form SB-2 filed on
February 12, 1998. Thank you for your assistance.
Sincerely,
/s/ Melvin Rosen
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MELVIN ROSEN
Chairman of the Board and President
