THE ENLIGHTENED GOURMET, INC.
236 Centerbrook
Hamden, CT 06518
October 2, 2007
VIA ELECTRONIC SUBMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
The Enlightened Gourmet, Inc. (the “Company”)
Registration Statement on Form SB-2
Initially Filed June 18, 2007
File No. 333-143832
Ladies and Gentlemen:
We previously filed the above-referenced Form SB-2 registration statement and hereby request that such registration statement be withdrawn at your earliest convenience.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. The Company requests this withdrawal due to a change in circumstances in the Company’s business activities. Please apply the Company’s filing fee to its account with the SEC. If you have any questions concerning this matter, please contact Richard Friedman at (212) 930-9700.
Thank you for your assistance in this matter.
THE ENLIGHTENED GOURMET, INC.
By: /s/ Alexander L. Bozzi, III
Alexander L. Bozzi, III
President
