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SEL-LEB MARKETING, INC.
495 River Street
Paterson, New Jersey 07524
January 6, 1998
VIA EDGAR TRANSMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Registration Statement on Form S-3
of Sel-Leb Marketing, Inc.
(Registration No. 333-22761)
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Ladies and Gentlemen:
Reference is hereby made to a letter dated December 15, 1997 from
Richard K. Wulff, Chief of the Office of Small Business Review of the Securities
and Exchange Commission (the "Commission"), to Sel-Leb Marketing, Inc. (the
"Company") regarding the above-referenced Registration Statement on Form S-3
(Registration No. 333-22761) (the "Registration Statement"). The Registration
Statement was filed by the Company with the Commission on March 4, 1997 for
purposes of registering under the Securities Act of 1933, as amended, the offer
and sale by a stockholder of the Company (the "Selling Stockholder") of up to
360,000 shares of common stock, par value $.01 per share, of the Company (the
"Shares").
Subsequent to the filing of the Registration Statement, the Company and
the Selling Stockholder determined not to proceed with the registration of the
Shares. Accordingly, the Company hereby requests that the Registration Statement
be withdrawn.
Please call James Martin Kaplan, Esq. of Zimet, Haines, Friedman &
Kaplan, counsel to the Registrant, at (212) 486-1700
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if you have any questions regarding this matter.
Very truly yours,
SEL-LEB MARKETING, INC.
By: /s/ Jan S. Mirsky
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Jan S. Mirsky
Executive Vice President -
Finance and Chief Operating
Officer
cc: Richard K. Wulff
Chief, Office of Small
Business Review
