May 24, 2006
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: |
| HD Partners Acquisition Corporation (the “Registrant”) |
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| Request for acceleration of effectiveness of |
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| Registration Statement on Form S-1, as amended |
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| SEC File No. 333-130531 |
Ladies and Gentlemen:
The Registrant hereby respectfully makes application to the Securities and Exchange Commission to withdraw the acceleration request filed on May 23, 2006 for the effectiveness of the above-referenced registration statement on 4:30 P.M. on Thursday, May 25, 2006.
| Very truly yours, | |
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| /s/ Eddy W. Hartenstein |
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| Eddy W. Hartenstein |
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| Chairman, President and Chief Executive Officer |