Buddha Steel, Inc.
March 28, 2011
VIA EDGAR
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Pamela Long, Assistant Director
Re: | Form RW With Respect to Withdrawal of Registration Statement on Form S-1 (File No. 333-169462) |
Dear Ms. Long:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Act”), Buddha Steel, Inc. (the “Registrant”) hereby respectfully requests the withdrawal of the above-referenced Registration Statement on Form S-1 (File No. 333-169462), filed with the Securities and Exchange Commission (the “Commission”) on September 17, 2010 and as amended to date, together with all exhibits thereto (the “Registration Statement”).
The Registrant submits this request for withdrawal as it does not intend to pursue the contemplated public offering at this time due to its return to status as a shell company. The Registrant confirms that no securities have been distributed, issued or sold pursuant to the Registration Statement or the prospectus contained therein. The Registrant also acknowledges that no refund will be made for fees paid to the Commission in connection with filing of the Registration Statement. However, the Registrant requests, in accordance with Rule 457(p) under the Act that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Registrant’s account to be offset against the filing fee for any future registration statement or registration statements.
Your assistance in this matter is greatly appreciated. If you have any questions or require further information or documentation regarding the foregoing, please do not hesitate to contact Anthony W. Basch, Esq., counsel to the Registrant, at 804-771-5700.
Very truly yours, | |
Buddha Steel, Inc. | |
/s/ Yuanmei Ma | |
Name: Yuanmei Ma | |
Title: Chief Financial Officer |