iGo, Inc.
17800 North Perimeter Drive, Suite 200
Scottsdale, Arizona 85255
December 18, 2013
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, DC 20549
Re: iGo, Inc.
Registration Statement on Form S-3 (File No. 333-99845), filed September 19, 2002
Ladies and Gentlemen:
Please be advised that iGo, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission withdraw the Company’s application for withdrawal (the “Rule 477 Application”) of that certain Registration Statement on Form S-3 (File No. 333-99845), together with all exhibits thereto (the “Registration Statement”).
The Company has elected to withdraw the Rule 477 Application and will instead file a post-effective amendment to the Registration Statement.
Any questions or comments on this request should be directed to Andrew H. Pontious at (415) 962-2869.
Sincerely,
/s/Terry R. Gibson
Terry R. Gibson,
Chief Executive Officer and President