Sharon D. Mitchell, Attorney at Law
SD Mitchell & Associates, PLC
829 Harcourt Rd. ∙ Grosse Pointe Park, Michigan 48230
57492 Onaga Trail ∙ Yucca Valley, California 92284
1410 Washington Drive ∙ Stafford, Virginia 22554
(248) 515-6035 (Telephone) ∙ (248) 751-6030 (Facsimile)sharondmac@att.net
*Admitted in Michigan
18 May 2012
Mr. Scott Anderegg
Staff Attorney
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Re: Havana Furnishings, Inc.
Acceleration Request
Filed May 16, 2012
File No. 333-176684
Dear Mr. Anderegg:
On behalf of Mr. Haisam Hamie, President and Director of Havana Furnishings, Inc., I respectfully request a withdrawal of the above-referenced Acceleration Request filed on Wednesday, May 16, 2012 and relative to our amended Form S-1 Registration Statement. Pursuant to our telephone conversations, I will await further instructions from you prior to filing a new Acceleration Request.
Thank you for your kind assistance regarding this matter. Should you have any questions, or need further information, please feel free to contact me at any time.
With best regards,
/s/ Sharon D. Mitchell
Sharon D. Mitchell