[COMPANY LETTERHEAD]

October 8, 2012

Via Edgar

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington D.C. 20002

Re: Adelman Enterprises Inc.

Request to Withdraw Registration Statement on Form S-1 (RW)

SEC File Number: 333-177482

Ladies and Gentlemen:

Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Adelman Enterprises Inc. (the “Registrant”) hereby requests immediate withdrawal of its Registration Statement on Form S-1 (File No. 333-177482), which was originally filed with the Securities and Exchange Commission (the “Commission”) on October 24, 2011 and subsequently amended (the “Registration Statement”). 

The Registrant believes that withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under the Securities Act. The Registrant requests, in accordance with Rule 457(p) under the Securities Act that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Registrants’ account to be offset against the filing fee for any future registration statement or registration statements.

The Registrant confirms that no securities have been or will be distributed, issued or sold pursuant to the Registration Statement or the prospectus contained therein.

It is our understanding that this application for withdrawal of the Registration Statement will be deemed granted as of the date that it is filed with the Commission unless, within fifteen days after such date, the Registrant receives notice from the Commission that this application will not be granted.

The Registrant confirms that no securities were sold in the registered offering, neither the Registrant nor any person acting on the Registrant’s behalf will commence a private offering earlier than 30 calendar days after the effective date of withdrawal of the registration statement under Rule 477, and, if and when a private offering is made, the Registrant will notify each offeree in the private offering that  the offering is not registered under the Securities Act of 1933, the securities will be “restricted securities” (as that term is defined in Rule 144(a)(3)) and may not be resold unless they are registered under the Securities Act of 1933 or an exemption from registration is available, purchasers in the private offering do not have the protection of Section 11 of the Securities Act of 1933; and a registration statement for the abandoned offering was filed and withdrawn, specifying the effective date of the withdrawal.

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If you have any questions regarding this application for withdrawal, please contact Wallace Glausi of Ater Wynne LLP at (503) 226-8641.

Very truly yours,
Adelman Enterprises Inc.
By:	/s/ Charles N. Adelman
	Charles N. Adelman
	Chief Executive Officer