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January 3, 1997
U.S. Securities and Exchange Commission VIA EDGAR
Judiciary Plaza ---------
450 Fifth Street N.W.
Washington, D.C. 20549
Re: BAB Holdings, Inc.
(Commission File No. 333-15417)
Dear Sir/Madam:
Pursuant to Rule 477 of Regulation C under the Securities Act of 1933,
we hereby respectfully withdraw the above-referenced Registration Statement.
The registrant has been advised that current market conditions preclude an
offering of the securities for the purpose and on the terms contemplated
therein. We advise the Commission that no securities were issued as a result of
this offering.
Very truly yours,
/s/ Michael W. Evans
Michael W. Evans
President and Chief Executive Officer of
BAB Holdings, Inc.
JRS/mra
cc: Anita Karu, Examiner
Taren Coleman, Nasdaq
80838/17ZN01!.DOC/17ZN01!.DOC