SMG INDIUM RESOURCES LTD.
41 University Drive, Suite 400
Newtown, Pennsylvania 18940
April 28, 2011
VIA EDGAR
United States Securities and Exchange Commission
Mail Stop 3561
Washington, D.C. 20549
Division of Corporate Finance
| Re: | SMG Indium Resources Ltd. (the “Registrant”) |
Registration Statement on Form S-1, as amended
SEC File No. 333-165930
Dear Sir:
The Registrant hereby withdraws its request for acceleration of effectiveness of the above referenced Registration Statement.
The Registrant will provide the Commission with further notice and a request for acceleration at a later date.
| | Very truly yours, | |
| | | |
| | /s/ Ailon Z. Grushkin Ailon Z. Grushkin President | |
