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                                                               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POS-AM be withdrawn as soon as practicable.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






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