April 8, 1997

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004

Attn:     Richard K. Wulff
          Chief, Office of Small Business Policy

Ladies and Gentlemen:

United Film Distributors, Inc. (the "Company") hereby requests the withdrawal of
its Registration Statement on Form SB-2 (File No. 333-29071) of 500,000 shares
of its Common Stock.  The Company believes that proceeding with the proposed
offering is not in the Company's best interest at the present time.


Very Truly Yours,

/s/ Gerald Chizever, Esq.