Unassociated Document
SOLAR
NIGHT INDUSTRIES, INC.
4124
N. Broadway
Saint
Louis, MO 63147
(877)
826-1991
May
3,
2007
VIA
ELECTRONIC SUBMISSION
Division
of Corporation Finance
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
Re:
Registration
Statement on Form SB-2 (the “Company”)
Initially
Filed January 18, 2007
File
No.
333-140070
Ladies
and Gentlemen:
The
Company hereby respectfully requests pursuant to Rule 477 under the Securities
Act of 1933, as amended, that the Securities and Exchange Commission (the
“Commission”) consent to the withdrawal by the Company of its Registration
Statement on Form SB-2 filed initially with the Commission on January 18, 2007
(File No. 333-140070) (the "Registration Statement").
No
securities were offered or sold pursuant to the Registration Statement.
The
Company requests this withdrawal because it has elected not to pursue the
registration of the securities included therein at this time. Please apply
the
Company’s filing fee to its account with the Commission.
Thank
you
for your assistance in this matter.
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Solar Night Industries,
Inc. |
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By: |
/s/ Jason
Loyet |
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Jason Loyet
Chief
Executive Officer and President
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