THOMPSONBRUSSELS CINCINNATI CLEVELAND COLUMBUS DAYTON NEW YORK - ------------------------------------------------------------------------- WASHINGTON, D.C. - ----------------- HINE ---- March 8, 2004 VIA ELECTRONIC TRANSMISSION - ----------------------------- Attn: Filing Desk U.S. Securities & Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 RE: PC&J PRESERVATION FUND, FILES NO. 333-113191 ------------------------------------------------- Dear Sir or Madam: On March 1, 2004, the PC&J Preservation Fund, a registered investment company (the "Trust") submitted, via electronic filing, a Registration Statement on Form N1-A. Please allow this letter to serve as an application for immediate withdrawal of such Registration Statement in accordance with Rule 477 under the Securities Act of 1933, as amended. We intended to file such Registration Statement as a Form Type 485APOS filing, but inadvertently filed it as a Registration Statement. We hereby request, on behalf of the Trust, that the Registration Statement be withdrawn. If you have any questions or comments, please contact JoAnn M. Strasser at (513) 352-6725. Very truly yours, /s/ THOMPSON HINE LLP