October 4, 1996



Ms. Barbara Jacobs 
Small Business Issuers Office 
United States Securities 
  and Exchange Commission 
450 Fifth Street, N.W. 
Washington, DC 20549 

                  Wireless Cable & Communications, Inc.: Form 10-SB
  

Dear Ms. Jacobs: 

     This letter constitutes a request by Wireless Cable ;& Communicaitons, Inc.
("WCCI")  for  the  voluntary  withdrawl  of its  registration statement on Form
 10-SB, dated August 6, 1996.  WCCI intends to refile the registration statement
as soon as its accountants provide it  with updated financials, which  should be
in the next few days.   

     If you  have any questions  reqarding WCCI's withdrawal of its registration
statement, please feel free to call me. 

                                   Sincerely, 

                                   /s/ Anthony Sansone

                                   Anthony Sansone 
                                   Treasurer and Secretary