United Rail (URAL) 1-A-W Offering statement withdrawal

United Rail, Inc.

9480 South Eastern Ave, Suite 205

Las Vegas, NV  89123

October 26, 2018

John Stickel

Justin Dobbie

Division of Corporation Finance

Office of Transportation and Leisure

U.S. Securities and Exchange Commission

Washington, DC 20549

Re: United Rail, Inc.

  Amendment No. 1 to

  Offering Statement on Form 1-A

  File No. 024-10913

Dear Mr. Stickel:

Kindly be advised that United Rail, Inc. (the "Company") respectfully requests that its Form 1-A filing on EDGAR of October 23, 2018 be hereby withdrawn.

If you would like any further information or have any questions, please do not hesitate to contact me.

Sincerely,

/s/ Michael Barron

Michael Barron

Chief Executive Officer