|
FORM RW
Transportation Systems Holdings
Inc.
41 Farnsworth Street,
Boston, MA 02210
December 3, 2018
VIA
EDGAR
Division of Corporation Finance
U.S.
Securities and Exchange Commission
100
F Street, NE
Washington, D.C. 20549
| Re: | Transportation Systems Holdings Inc. (the “Company”) |
Registration
Statement on Form 10-12G (File No. 000-55990) (together with all exhibits and amendments thereto, the “Registration
Statement”)
Request
for Withdrawal
Ladies
and Gentlemen:
The
Company hereby applies for the immediate withdrawal of the Company's Registration Statement. The Registration Statement was originally
filed with the Securities and Exchange Commission (the “Commission”) on October 5, 2018, and has not yet been
declared effective by the Commission. The Company hereby confirms that no securities have been issued pursuant to the Registration
Statement. The Company hereby respectfully requests that the Registration Statement be withdrawn effective as of the date hereof
or at the earliest practicable date hereafter but prior to December 4, 2018.
The
Company is withdrawing the Registration Statement to avoid automatic effectiveness of the Registration Statement 60 days after
the initial filing date in accordance with the provisions of Section 12(g)(1) of the Securities Exchange Act of 1934, as amended.
Should
you have any questions regarding this matter, please call counsel to the Company, William Taylor at (212) 450-4133, Michael Kaplan
at (212) 450-4111, John B. Meade at (212) 450-4077 or Lee Hochbaum at (212) 450-4736 of Davis Polk & Wardwell LLP.
Very
truly yours,
/s/
Michael A. Jones
Michael A. Jones
Vice
President
Transportation
Systems Holdings Inc.
cc:
William Taylor, Michael Kaplan, John B. Meade and Lee Hochbaum
| 
