COSTO INC.
Shierweilu Nanjingjie Street №67
Heping District, Shenyang
Liaoning, China 110003
Tel. +8618524471647
June 16, 2015
VIA EDGAR
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Ms. Tonya Aldave
Costo Inc.
Registration Statement on
Form S-1 (File No. 333-201851)
Dear Ms. Tonya Aldave:
Pursuant to our telephone conversation on June 16, 2015, the Company hereby respectfully requests the immediate withdrawal of its letter dated June 11, 2015, requesting acceleration of effectiveness of its Registration Statement on Form S-1, as amended (File No. 333-201851).
Regards,
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| COSTO INC. |
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| By: | /s/ | Yuhua Xu | |
| | Name: | Yuhua Xu | |
| | Title: | President, Treasurer and Secretary |
| | | (Principal Executive, Financial and Accounting Officer) |