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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000950116-98-001136.txt : 19980518
<SEC-HEADER>0000950116-98-001136.hdr.sgml : 19980518
ACCESSION NUMBER:		0000950116-98-001136
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19980515
SROS:			NONE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GATEWAY INDUSTRIES INC /CA/
		CENTRAL INDEX KEY:			0000725876
		STANDARD INDUSTRIAL CLASSIFICATION:	COMPUTER COMMUNICATIONS EQUIPMENT [3576]
		IRS NUMBER:				953702929
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	000-13803
		FILM NUMBER:		98622238

	BUSINESS ADDRESS:	
		STREET 1:		101-01 FOSTER AVENUE
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11236
		BUSINESS PHONE:		7182729700

	MAIL ADDRESS:	
		STREET 1:		101-01 FOSTER AVENUE
		CITY:			BROOKLYN
		STATE:			NY
		ZIP:			11236

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	GATEWAY COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<TEXT>


<PAGE>
                                 Packard Press
                                 1617 JFK Blvd.
                             Philadelphia, PA 19103


                                                                    May 15, 1998


Filing Desk

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

  Re: Gateway Industries, Inc.
      Form 10-QSB
      Accession Number: 00009500116-98-001116


Ladies and Gentlemen:

   On behalf of Gateway Industries, Inc. (the "Company"), we hereby request the
Commission's consent to withdraw the above referenced Form 10-QSB. This should
have been a Test Filing, because the document was incomplete and not released
for a Live Filing.
   
   Please do not hesitate to contact me at 215-563-9000 if I can be of further
assistance.
  

                                                            Very truly yours,

                                                            /s/ Don Disque
                                                            --------------------
                                                                Don Disque
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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