Ira H. Rosenblatt 21550 Oxnard Street
Gregory E. Stone Main Plaza - Suite 200 Telephone (818) 999-2232
John S. Cha Woodland Hills, California 91367 Facsimile (818) 999-2269
Adam J. Soibelman e-mail: info@srclaw.com
Gregg S. Garfinkel ___________________
Kristi W. Dean
________________ 160; I n t e r n e t Ad d r e s s
w w w . s r c l a w . c o m
Leslie A. Blozan
Ian D. Chowdhury ___________________
Cheryl L. De Leon July 28, 2006
Suzanne R. Feffer 60; SENDER’S DIRECT E-MAIL
Brent M. Finch wbarnett @ srclaw.com
Catherine P. Lee
Amy W. Lewis 0; DIRECT LINE: (818) 595-7717
Venessa Martinez
Robin M. McConnell
Robyn M. McKibbin
Gregory S. Miller
Of Counsel
William B. Barnett*
Timothy G. Ceperley
Robert C. Norton
* A Professional Corporation
Timothy Buchmiller, Senior Attorney
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: AOB Biotech, Inc.
Registration Statement on Form 10-SB
Filed June 5, 2006
File No. 001-32897
Dear Mr. Buchmiller:
On behalf of our client, AOB Biotech, Inc., (the “Registrant”), and in accordance with Rule 477 of Regulation C, we hereby respectively request that the Registrant’s Registration Statement on Form 10-SB, filed on June 5, 2006 (File No. 001-32897) hereby be withdrawn. The Registrant is currently having audited financial statements prepared. However, since such audited financial statements, which are required to be included in an amendment to the Registrant’s Registration Statement, will not be completed prior to our filing becoming effective by operation of law we have agreed to withdraw the Registration Statement.
The Registrant intends to file a new registration statement, incorporating responses to the Commission’s June 30, 2006 Comment Letter, as soon as practicable after completion of the Registrant’s audit.
Thank you for your cooperation and should you require anything further in regard to this matter, please do not hesitate to contact me.
Very truly yours,
STONE | ROSENBLATT | CHA
/s/ William B. Barnett
William B. Barnett
Of Counsel to Stone, Rosenblatt & Cha
WBB/lah
cc: Nelson Liao, President
Timothy Buchmiller, Senior Attorney/Division of Corporation Finance/Securities and Exchange Commission
July 27, 2006
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