<SUBMISSION>
<ACCESSION-NUMBER>0000950117-97-000808
<TYPE>RW
<CONFIRMING-COPY>
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>19970507
<SROS>NONE
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ALL COMMUNICATIONS CORP/NJ
<CIK>0001031613
<ASSIGNED-SIC>4813
<IRS-NUMBER>223124655
<STATE-OF-INCORPORATION>NJ
<FISCAL-YEAR-END>1231
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<FILING-VALUES>
<FORM-TYPE>RW
<ACT>NE
<FILE-NUMBER>000-22297
<FILM-NUMBER>00000000
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>1450 ROUTE 22 WEST
<CITY>MOUNTAINSIDE
<STATE>NJ
<ZIP>07092
<PHONE>9087898800
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>1450 ROUTE 22 WEST
<CITY>MOUNTAINSIDE
<STATE>NJ
<ZIP>07092
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<DOCUMENT>
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<SEQUENCE>1
<DESCRIPTION>ALL COMMUNICATIONS CORP REQUEST FOR WITHDRAWAL 8-A12G
<TEXT>





<PAGE>

<PAGE>





                        [LETTERHEAD OF SINGER ZAMANSKY LLP]



                                                     April 28, 1997


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


        Re:  All Communications Corporation
             Registration Statement on Form 8-A
             ----------------------------------


Gentlemen:

      On behalf of All Communications Corporation (the "Company"), we are hereby
withdrawing  the  registration on Form 8-A filed  under Rule 12(g) on  March 26,
1997 (SEC File No. 000-22297).

      We are hereby filing a new registration on Form 8-A pursuant to Rule 12(b)
which was filed on EDGAR on April 28, 1997 (SEC File No. 001-12937).

      Please be advised that the  Company has  filed  with  the  Securities  and
Exchange Commission a Registration Statement on  Form SB-2, File  No. 333-21069.
That Registration  Statement, the  registrant  has  requested  acceleration  for
4:00 p.m., Monday, April 28, 1997. It is hereby requested that the effectiveness
of the  Company's Registration Statement on Form 8-A be accelerated  so  that it
becomes effective on the effective date of the Registration  Statement  on  Form
SB-2 referred to above.

      If you wish to contact us with respect to the  foregoing, please call  the
undersigned at (212) 809-8550.


                                     Very truly yours,

                                     SINGER ZAMANSKY LLP

                                     By: /s/ Andrew Russell
                                     ----------------------
                                         Andrew Russell

</TEXT>
</DOCUMENT>
</SUBMISSION>
