East Coast Diversified Corporation
810 Franklin Court, Suite H
Marietta, Georgia 30067
(770) 953-4184
December 6, 2012
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | East Coast Diversified Corporation Registration Statement on Form S-1 Originally Filed August 22, 2011 File No. 333-176414 |
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended (the “Act”), East Coast Diversified Corporation (the “Company”) requests the withdrawal of the Company’s Registration Statement on Form S-1 originally filed on August 22, 2011 (the “S-1 Registration Statement”). The Company requests the withdrawal of the S-1 Registration Statement because the Company has decided not to proceed with the equity line of credit financing at this time. The S-1 Registration Statement has not been declared effective, and no common shares of the Company have been sold under the S-1 Registration Statement.
The Company requests that in accordance with Rule 457(p) under the Securities Act, all fees paid to the Securities and Exchange Commission (the “Commission”) in connection with the filing of the S-1 Registration Statement be credited for future use.
Upon grant of the Commission’s consent, please provide a facsimile copy of the written order consenting to the withdrawal of the S-1 Registration Statement to the undersigned, facsimile number(770) 953-4183, with a copy to the Company’s outside legal counsel, Joseph M. Lucosky, Esq., 33 Wood Avenue South, Iselin, NJ 08830, facsimile number (732) 395-4401.
If you have any questions with respect to this matter, please contact Joseph M. Lucosky, Esq. at (732) 395-4400.
Very truly yours,
EAST COAST DIVERSIFIED CORPORATION
| By: | /s/Kayode Aladesuyi | |||
Kayode Aladesuyi Chief Executive Officer | ||||
