THOMPSONBRUSSELS CINCINNATI CLEVELAND COLUMBUS DAYTON NEW YORK - ------------------------------------------------------------------------- WASHINGTON, D.C. - ----------------- HINE ---- March 10, 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 NOS. 2-95285 AND 811-4204 -------------------------------------------------------------- Dear Sir or Madam: On March 9, 2004, the PC&J Preservation Fund, a registered investment company (the "Trust") submitted, via electronic filing, a registration statement withdraw request (Form Type RW) in accordance with Rule 477 under the Securities Act of 1933, as amended. The Accession Number was 0000760692-04-000016. Such withdraw request was inadvertently filed under the wrong registration number (it was filed under the above-referenced file numbers but should have been filed under File No. 333-113191). We hereby request, on behalf of the Trust, that such withdraw request be disregarded. If you have any questions or comments, please contact JoAnn M. Strasser at (513) 352-6725. Very truly yours, /s/ THOMPSON HINE LLP