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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000914317-08-000451.txt : 20080213
<SEC-HEADER>0000914317-08-000451.hdr.sgml : 20080213
<ACCEPTANCE-DATETIME>20080213091231
ACCESSION NUMBER:		0000914317-08-000451
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080213
DATE AS OF CHANGE:		20080213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESPEY MFG & ELECTRONICS CORP
		CENTRAL INDEX KEY:			0000033533
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRONIC COMPONENTS, NEC [3679]
		IRS NUMBER:				141387171
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-128922
		FILM NUMBER:		08601083

	BUSINESS ADDRESS:	
		STREET 1:		233 BALLSTON AVE
		STREET 2:		COR. CONGRESS & BALLSTON AVES.
		CITY:			SARATOGA SPRINGS
		STATE:			NY
		ZIP:			12866
		BUSINESS PHONE:		5185844100

	MAIL ADDRESS:	
		STREET 1:		233 BALLSTON AVE
		CITY:			SARATOGA SPRINGS
		STATE:			NY
		ZIP:			12866

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ESPEY MANUFACTURING & ELECTRONICS CORP
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>AW
<SEQUENCE>1
<FILENAME>aw-espey.txt
<DESCRIPTION>AW
<TEXT>
                                     [LOGO]


                                                               February 12, 2008


Securities and Exchange Commission
Washington, DC


                                    RE: Request for an AW (Amendment Withdrawal)
                                    ACCESSION NUMBER 0000914317-08-000097
                                    CIK: 0000033533

                                    File Date: 01/15/2008

                                    Company: Espey Mfg. & Electronics, Corp.


Ladies and Gentlemen:


As requested by staff,  we hereby  request the  withdrawal of the filing made on
January   15,   2008   as   file   type   POS-AM    under    accession    number
0000914317-08-000097. The reason for the withdrawal request is that it was filed
using a  "POS-AM " code  instead  of a "S-8  POS"  code.  The "S-8 POS" has been
refiled  under  the  correct  code  on  January  24,  2008   (accession   number
0000914317-08-000151).  Based on the foregoing, we respectfully request that the
POS-AM be withdrawn as soon as practicable.

Thank you very much for your assistance with this matter.


Sincerely,
/s/ Dave O'Neil
Treasurer and Principal Financial Officer


- --------------------------------------------------------------------------------
                         Espey Mfg. & Electronics Corp.
   233 Ballston Avenue o Saratoga Springs, NY 12866 USA o Tel: (518) 245-4400
                                  www.espey.com

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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