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.