FIRST CLASS NAVIGATION CORPORATION
22 Ethnikis Antistaseos Street
Halandri 15232, Athens, Greece
July 1, 2008
VIA TELECOPY (202) 772-9206
Mr. John D. Reynolds
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549-3651
RE: First Class Navigation Corporation (the “Company”)
Registration Statement on Form F-1
File No. 333-148569 (the “Registration Statement”)
Dear Mr. Reynolds:
On June 30, 2008, the Company requested acceleration of the effective date and time of the Registration Statement to 3:30 p.m. on July 1, 2008. The Company hereby withdraws such request until further notice.
Very truly yours, | |||
FIRST CLASS NAVIGATION CORPORATION | |||
By: | /s/ Dimitrios J. Souravlas | ||
Name: | Dimitrios J. Souravlas | ||
Title: | Chief Executive Officer |