Filing Desk                                                        June 16, 2004

Re:  Descorp,  Inc.,  Amendment No. 2 to Form SB-2, filed June 7, 2004,
     File No. 333-112335

This letter is to request the withdrawal of Amendment No. 2 to Form SB-2,  filed
on June 7,  2004,  effective  immediately.  A  significant  material  error  was
discovered  subsequent to the filing.  The filing is to be replaced by Amendment
No. 3 to Form SB-2, anticipated to be filed as of the date hereof.

Descorp, Inc.


By: /s/ David Stephens
   ------------------------
   David Stephens
   President