DAS, INC.
1717 Route 6
Carmel, New York 10512
May 19, 2009
Barbara C. Jacobs
United States Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 4561
Washington, D.C. 20549
| | Re: | DAS, INC. File No. 333-156184 Filed December 26, 2008 Withdrawal of Registration Statement on S-1 |
Dear Ms. Jacobs:
Pursuant to Rule 477(a) of the Securities Act of 1933, as amended, DAS, INC. (the "Company") hereby requests that the Securities and Exchange Commission (the "Commission") consent to the withdrawal of its Registration Statement on Form S-1 filed with the Commission on December 26, 2008 (SEC File No. 333-156184) along with any exhibits filed thereto (the "Registration Statement").
Such withdrawal is requested based on the Company's present capital requirements for its operations. Furthermore, no securities have been sold regarding the Form S-1 Registration Statement offering. The Registration Statement has not been declared effective by the Commission. DAS, INC. plans to rely on Rule 155(c) for subsequent private offerings of its securities and utilize the "Safe Harbor" from integration provided by Rule 155.
Accordingly, we respectfully request that the Commission grant an order for the withdrawal of the Registration Statement and declare the withdrawal effective as soon as possible.
If you have any questions regarding this application, please contact our legal counsel, Gregg E. Jaclin at (732) 409-1212.
Very truly yours,
DAS, INC.
| By: | /s/ Karen Gentile |
| | KAREN GENTILE President, Secretary, CEO, CFO, Principal Accounting Officer, Treasurer and Director |
