VIA EDGAR
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | Performance Sports Brands, Inc. Withdrawal of Registration Statement on Form S-1 File No.: 333-176758 |
Ladies and Gentlemen:
In accordance with Rule 477(a) promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Performance Sports Brands, Inc., a Nevada corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Company’s Registration Statement on Form S-1 filed on September 9, 2011 (the “Registration Statement”). The Registration Statement was not declared effective by the Commission under the Securities Act, and no securities were issued or sold by the Company pursuant to the Registration Statement.
Should you have any questions regarding the foregoing, please contact the undersigned at (310) 863-6955.
Very truly yours,
Performance Sports Brands, Inc.
/s/ Michael F. Abram
Michael F. Abram
Secretary and Treasurer
cc: Lawrence E. Wilson
Kane Russell Coleman & Logan PC