SITE HOLDINGS, INC.
                              369 Lexington Avenue
                            New York, New York 10017









                                  June 28, 1996


Via Federal Express

Mr. Thomas D. Twedt
Securities and Exchange Commission
Mail Stop 7-6
450 Fifth Street, N.W.
Washington, D.C. 20549

      Re:  Site Holdings, Inc. (the "Company")
           File No. 33-94476

Dear Mr. Twedt:

      On behalf of the  Company,  please be  advised  that the  above-referenced
Registration Statement is hereby withdrawn.



                                              Site Holdings, Inc.

                                           By:
                                              Eugene Lewis, President