April 24, 2008
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Special Counsel
Financial Services Group
| Re: | Shearson Financial Network Inc. |
Registration Statement on Form SB-2
Filed July 19, 2006
File No. 333-135864
Dear Sir:
We respectfully withdraw the above referenced filing on Form SB-2.
Please contact the undersigned should you have any comments or questions.
| | Very truly yours, |
| | |
| | |
| | /s/ Michael A. Barron |
| | Michael A. Barron |
| | Chief Executive Officer |
