ARC INTERNATIONAL CORP.
333 N. Turnbull Canyon Road
City of Industry, California 91745
January 19, 2009
Pamela Long, Mail Stop 7010
Assistant Director
Securities & Exchange Commission
450 Fifth Street
Washington, DC 20549
Re:
ARC International Corporation
Amendment No. 1 to Registration Statement on Form S-1
Filed September 16, 2008
File No. 333-152054
Dear Ms. Long:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, the Registrant requests withdrawal of the above captioned registration statement. No offers or sales have been made or will be made pursuant to the registration statement. We do not intend to refile the registration statement. Additionally, no offers or sales were made by the Registrant of its securities after the filing of the registration statement.
If you have any questions related to the above, please contact our counsel, Jehu Hand, at (949) 489-2400, fax (949) 489-0034.
Very truly yours,
/s/ Jay Hooper
Jay Hooper
Chief Executive Officer
