SILVER BUTTE COMPANY
45 NE 410 Loop, Ste. 495
San Antonio, TX 78216
(210) 524-9725
January 20, 2011
Division of Corporate Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Re:
WITHDRAWAL OF REQUEST FOR WITHDRAWAL
SEC Registration No. 333-166626
Initial Filing Date: January 13, 2010
To: Division of Corporate Finance
We are withdrawing our Request for Withdrawal of the Registration Statement dated January 13, 2011 and filed with the Commission on January 13, 2011. The Company plans to file a post effective amendment to the Registration Statement.
If you have any questions, please do not hesitate to contact our securities counsel, Gregory M. Wilson, Esq. Tel. (509) 891-8373, fax (509) 891-8382.
Sincerely,
SILVER BUTTE COMPANY
a Nevada corporation,
/s/ Michael R. Ward
___________________________
Michael R. Ward
President and CEO
