gary b.wolff,p.c.
Counselor At Law
805 Third Avenue
Twenty First Floor
New York, New York 10022
Telephone: 212-644-6446
Facsimile: 212-644-6498
E-Mail: wolffpc@attglobal.net
July 27, 2006
VIA ELECTRONIC SUBMISSION
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
Greens Worldwide Incorporated
Registration Statement on Form S-8
Filed July 25, 2006
File No. 333-136013
Ladies and Gentlemen:
We previously filed the above-referenced Form S-8 registration statement and hereby request that such registration statement be withdrawn at your earliest convenience. No securities were offered or sold pursuant to this registration statement. We request this withdrawal because a document reflecting a Current Report on Form 8-K was attached to the filing instead of the correct S-8 registration statement document. The Company intends to re-file the S-8 registration statement, with the proper attachments, immediately after this withdrawal is filed.
Thank you for your assistance in this matter. If you have any questions or require anything further, please feel free to call me at 212-644-6446.
Very truly yours,
/s/ Gary B. Wolff
Gary B. Wolff
