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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
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 nEA9KyYE0zE9XytrfDkahw==

<SEC-DOCUMENT>0000732862-10-000008.txt : 20100329
<SEC-HEADER>0000732862-10-000008.hdr.sgml : 20100329
<ACCEPTANCE-DATETIME>20100329154516
ACCESSION NUMBER:		0000732862-10-000008
CONFORMED SUBMISSION TYPE:	AW WD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20100329
DATE AS OF CHANGE:		20100329

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			GORDON & CO
		CENTRAL INDEX KEY:			0000732862
		STANDARD INDUSTRIAL CLASSIFICATION:	SECURITY & COMMODITY BROKERS, DEALERS, EXCHANGES & SERVICES [6200]
		IRS NUMBER:				042106089
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		AW WD
		SEC ACT:		
		SEC FILE NUMBER:	333-136517
		FILM NUMBER:		10710677

	BUSINESS ADDRESS:	
		STREET 1:		63 PLEASANT STREET
		STREET 2:		SUITE 200
		CITY:			WATERTOWN
		STATE:			MA
		ZIP:			02472
		BUSINESS PHONE:		6179247997

	MAIL ADDRESS:	
		STREET 1:		63 PLEASANT ST
		STREET 2:		STE 200
		CITY:			WATERTOWN
		STATE:			MA
		ZIP:			02472
</SEC-HEADER>
<DOCUMENT>
<TYPE>AW WD
<SEQUENCE>1
<FILENAME>form_awwd.txt
<TEXT>
Transmitted by EDGAR


                                                                 March 29, 2010


Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-6010

Gentlemen:

Re:      Gordon & Co., 63 Pleasant Street, Suite 200, Watertown, MA 02472
         File No. 333-136517

As requested  by Special Counsel Sonia Barros in her letter of March 26,2010,
Gordon & Co. hereby withdraws Post-Effective Amendment No. 4 to its
registration on Form S-1 that was filed with the Commission on March 12, 2010
effective immediately.

Gordon & Co. withdraws Form AW that it filed earlier today because the
Company has been advised that the form AW was improperly signed and did not
include all of the information required by Rule 477(c).  A new Form AW will
be filed immediately following this withdrawal.


                                            Very truly yours,

                                            s/ Allison D. Salke
                                            Gordon & Co.
                                            Allison D. Salke, CEO
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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