[Letterhead of Orsini & Rose Law Firm, P.A.]




July 10, 2000




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

Re:  ABCO Industries, Inc.
File No. 0-30836
Withdrawal of Registration Statement on Form 10-SB



Dear Madam/Sir:

ABCO Industries,  Inc. (the "Company") hereby requests the immediate  withdrawal
of its registration statement, file No. 0-30836 originally filed with the SEC on
June 29, 2000.

The Company  requests  such  withdrawal  while it  complies  with Item 310(g) of
Regulation  S-B.  Upon  completion  of that  documentation,  a new 10-SB will be
filed.

Sincerely,



/s/ Pete W. Harder
- ------------------
    Pete W. Harder
    President






                        The Orsini & Rose Law Firm, P.A.

405 Central Avenue                                          Phone (813) 896-2230
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