[Letterhead of
Connolly Epstein Chicco Foxman Engelmyer & Ewing,
Attorneys at Law]
(215) 851-8410
November 7, 1996
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Filing Desk
Re: CoreCare Systems, Inc.
Form 10-SB, Filed September 13, 1996
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Ladies and Gentlemen:
On behalf of CoreCare Systems, Inc. (the "Company"), we
respectfully request that the Commission immediately withdraw the filing of the
Company's Registration Statement on Form 10-SB filed on September 13, 1996 (the
"Registration Statement").
The Registration Statement is being withdrawn to allow the
Company to respond to comments from the Commission's Staff which, based on
discussions with Staff members, we understand will be forthcoming but will not
be issued until after the scheduled effective date of the Registration
Statement.
If you have any questions or comments, please contact the
undersigned at (215) 851-8410.
Very truly yours,
Joseph Chicco
cc: Ms. Tina Chalk (via Federal Express)
Mr. Thomas T. Fleming (via fax)
Gary A. Miller, Esquire
Michelle D. Koss, Esquire
