Jenkens & Gilchrist Parker Chapin LLP
AUSTIN, TEXAS
THE CHRYSLER BUILDING (512) 499-3800
405 LEXINGTON AVENUE CHICAGO, ILLINOIS
NEW YORK, NEW YORK 10174 (312) 425-3900
DALLAS, TEXAS
(212) 704-6000 (214) 855-4500
FACSIMILE (212) 704-6288 HOUSTON, TEXAS
(713) 951-3300
www.jenkens.com LOS ANGELES, CALIFORNIA
Mitchell S. Nussbaum (310) 820-8800
(212) 704-6426 SAN ANTONIO, TEXAS
mnussbaum@jenkens.com (210) 246-5000
WASHINGTON, D.C.
(202) 326-1500
October 2, 2001
EDGAR Coding:
Type: RW
Sequence: 1
Description: Request for Withdrawal
Via EDGAR
---------
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405
Attention: John H. McCreery/H. Christopher Owings
Re: The Topaz Group, Inc.
Form 10 filed August 3, 2001
File No. 0-27415
Dear Mr. McCreery:
On behalf of The Topaz Group, Inc. (the "Company"), we hereby request
that the Company's Registration Statement on Form 10 (the "Form 10") be
withdrawn. The Company believes that it may be unable to complete its responses
to your letter dated September 20, 2001 with respect to the Form 10 prior to the
Form 10 becoming automatically effective on October 3, 2001. The Company
requests that this withdrawal take effect immediately or as soon thereafter as
is practicable. The Company intends to file a new Form 10 as soon as it is able
to complete its responses to your letter.
Should you have any questions or require additional information
regarding the foregoing, please contact the undersigned at Tel: 212-704-6426 or
Terrance C. Cuff, Chief Financial Officer at Tel: 425-392-3144.
Sincerely,
/s/ Mitchell S. Nussbaum
Mitchell S. Nussbaum
cc: Jeremy F. Watson
Terrance C. Cuff
Yvette Y. Chang