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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000910680-07-000532.txt : 20070726
<SEC-HEADER>0000910680-07-000532.hdr.sgml : 20070726
<ACCEPTANCE-DATETIME>20070608171435
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000910680-07-000532
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070608

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DRYCLEAN USA INC
		CENTRAL INDEX KEY:			0000065312
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE & TELEGRAPH APPARATUS [3661]
		IRS NUMBER:				112014231
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		290 NE 68 STREET
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33138
		BUSINESS PHONE:		3057544551

	MAIL ADDRESS:	
		STREET 1:		290 NE 68 STREET
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33138

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	METRO TEL CORP
		DATE OF NAME CHANGE:	19920703
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<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>DRYCLEAN USA, Inc.<BR>
290 N.E. 68<SUP>th</SUP> Street<BR>
Miami, Florida 33138 </FONT></P>

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     <TD WIDTH="30%"><FONT FACE="Times New Roman, Times, Serif" SIZE="2">June 8, 2007</FONT></TD></TR>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>VIA EDGAR</U></B><BR>Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Mr. Gopal Dharia, Staff Accountant</FONT></P>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>         Re:  </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=85%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>DRYCLEAN
USA, Inc. (the "Company")<BR>Form 8-K<BR>Filed June 4, 2007<BR>File No. 001-14757</FONT></TD>
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<BR>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Dear Mr. Dharia: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Reference
is made to the comment letter dated June 5, 2007 from the staff (the &#147;Staff&#148;) of
the Securities and Exchange Commission (the &#147;Commission&#148;) with respect to the
above referenced filing. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;To
comply with the Staff&#146;s comment, we are contemporaneously herewith filing an amended
Current Report on Form 8-K which combines the third, fourth and fifth sentences of the
first paragraph to reflect that those sentences refer to the Company&#146;s last two
fiscal years and subsequent period through the date of dismissal of its former independent
registered public accounting firm. Those sentences now read as follows: </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&#147;During
the fiscal years ended June 30, 2005 and 2006 and the subsequent period through May 30,
2007, (i) there were no disagreements with Morrison, Brown, whether or not resolved, on
any matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure,<B> </B>which, if not resolved to Morrison, Brown&#146;s
satisfaction, would have caused Morrison, Brown to make reference to the subject matter of
the disagreement in connection with its reports, (ii) no such disagreement was discussed
with the Board of Directors or any committee of the Board of Directors of the Company and
(iii) Morrison, Brown did not advise the Company of the existence of any matter described
in Item 304(a)(1)(iv)(B) of Regulation S-B.&#148; </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A
revised letter from Morrison, Brown, Argiz &amp; Farra, LLP reflecting its agreement with
the statements made in Item 4.01 contained in the Form 8-K/A is filed as Exhibit 16 to the
amended Report. </FONT></P>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Company acknowledges that (a) it is responsible for the adequacy and accuracy of the
disclosures in the filing, (b) neither the Staff comments nor the Company&#146;s changes
to disclosures in response to Staff comments in the filing reviewed by the Staff foreclose
the Commission from taking any actions with respect to the filing, and (c) it may not
assert Staff comments as a defense in any proceeding initiated by the Commission or any
person under the federal securities laws of the United States. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We
would appreciate you telephoning our counsel, Mr. Richard A. Rubin at Troutman Sanders LLP
(212-704-6130), if you have any questions or need any additional information. </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Thank
you for your consideration. </FONT></P>

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     <TD WIDTH="50%"><FONT SIZE="2">Very truly yours,<BR>
<BR>
<U>/s/&nbsp;Michael S. Steiner</U><BR>
<BR>
Michael S. Steiner<BR>
President</FONT></TD></TR>
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