JULIE L. SPRAU
(612) 470-6115
June 12, 1996
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Pallet Recycling Associates of North America, Inc.
Registration Statement on Form 8-A
Ladies and Gentlemen:
On April 23, 1996, Pallet Recycling Associates of North America,
Inc. (the "Company") filed a Form 8-A with the Securities and Exchange
Commission (File No. 0-28302). Because the Company does not expect its
Registration Statement on Form S-1 (File No. 333-3968) to become effective
within 60 days of the date the original Form 8-A was filed, the Company
respectfully requests that the Commission withdraw the Company's Form 8-A, File
No. 0-28302. The Company will refile a Form 8-A closer to the anticipated
effective date of its Form S-1.
If you have any questions concerning the above, please telephone the
undersigned at (612) 470-6115.
Very truly yours,
/s/ Julie L. Sprau
Julie L. Sprau
JLS:jad
cc: Jeffrey E. Otto
Bruce C. Faulken
Randy Hines
Kenneth L. Cutler
Nasdaq National Market System
Joseph T. Kinning
