[Nations Express, Inc. Letterhead] March 21, 2002 Mr. John Reynolds Securities and Exchange Commission Division of Corporation Finance, Mail Stop 0304 Judiciary Plaza 450 Fifth Street, N.W. Washington, DC 20549 Re: Nations Express, Inc. Registration Statement on Form SB-2 File No. 333-42080 Dear Mr. Reynolds: Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the "Act"), Nations Express, Inc. (the "Company") hereby applies for withdrawal of its Registration Statement on Form SB-2 (File No. 333-42080) due to market conditions. No securities were sold in connection with the proposed offering. The Company may undertake a subsequent private offering in reliance on Rule 155(c) promulgated under the Act. Please call me with any questions at (704) 423-9564. Yours truly, /s/ William R. Frazier William R. Frazier Executive Vice President and Chief Financial Officer cc: Pat Ruggieri Brian T. Atkinson, Esq. Thomas H. O'Donnell, Esq. Kenneth Sharp Jason Moore William Prifti, Esq.