UNITED MINE SERVICES, INC.
202 South Division
Pinehurst, Idaho 83850
(208) 682-9018
March 8, 2010
United States
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, NE
Washington, D.C. 20549
| | | | | | | RE: | United Mines Services, Inc.. |
| | | | | | | | Form S-1 Registration Statement |
| | | | | | | | Registration No. 333-159136 |
Ladies and Gentlemen:
Pursuant to the provisions of Rule 477 of Regulation C of the Securities Act of 1933, as amended, United Mine Services, Inc. (the “Company”) hereby requests that its Form S-1 Registration Statement filed with the SEC on May 11, 2009 be withdrawn.
The Form S-1 Registration Statement is being withdrawn because the Company is unable to provide the audited financial statements required by Reg. S-X of the Securities Act of 1934.
The Company confirms that no securities have been offered, sold or issued by it in connection with the proposed public offering.
| | Yours truly, |
| |
| | UNITED MINES SERVICES, INC. |
| |
| |
| | BY: | GREG STEWART |
| | | Greg Stewart, Principal Executive Officer |
GS:jtl
| cc: | The Law Office of Conrad C. Lysiak, P.S. |
