UNITREND INC. HEREBY WITHDRAWS ITS FORM S-1/A REGISTRATION
STATEMENT, REGISTRATION NO. 33-23077, FILED ON APRIL 24,
1997.  THE REGISTRATION STATEMENT IS BEING WITHDRAWN BECAUSE
A REGULATION A OFFERING STATEMENT FOR UNITREND INC. IS BEING
FILED WITH THE APPROPRIATE OFFICE CONCURRENTLY WITH THIS
WITHDRAWAL.