[LETTERHEAD OF SINGER ZAMANSKY LLP]



                                                     April 28, 1997


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


        Re:  All Communications Corporation
             Registration Statement on Form 8-A
             ----------------------------------


Gentlemen:

      On behalf of All Communications Corporation (the "Company"), we are hereby
withdrawing  the  registration on Form 8-A filed  under Rule 12(g) on  March 26,
1997 (SEC File No. 000-22297).

      We are hereby filing a new registration on Form 8-A pursuant to Rule 12(b)
which was filed on EDGAR on April 28, 1997 (SEC File No. 001-12937).

      Please be advised that the  Company has  filed  with  the  Securities  and
Exchange Commission a Registration Statement on  Form SB-2, File  No. 333-21069.
That Registration  Statement, the  registrant  has  requested  acceleration  for
4:00 p.m., Monday, April 28, 1997. It is hereby requested that the effectiveness
of the  Company's Registration Statement on Form 8-A be accelerated  so  that it
becomes effective on the effective date of the Registration  Statement  on  Form
SB-2 referred to above.

      If you wish to contact us with respect to the  foregoing, please call  the
undersigned at (212) 809-8550.


                                     Very truly yours,

                                     SINGER ZAMANSKY LLP

                                     By: /s/ Andrew Russell
                                     ----------------------
                                         Andrew Russell