Royal Ridge, Inc. 2057 Island Circle Weston, FL 33326 Telephone: 1-305-970-7039 March 24, 2004 U.S. Securities Commission 450 5th Street N.W. Washington, D.C. 20549 Re: Royal Ridge, Inc. Withdrawal pursuant to Rule 477 Form SB-2 File No. 333-109443 Filed October 3, 2003 Dear Sir or Madam: Due to a change in securities counsel, we respectfully request that this registration statement on Form SB-2 be withdrawn pursuant to Rule 477 of the Securities Act of 1933. We acknowledge that the fee paid upon the filing of the registration statement will not be refunded. No securities were sold in connection with the offering. We intend to file a revised, updated registration statement on Form SB-2 within 30 days. Thank you for your prompt attention to this matter. Please do not hesitate to contact me if you have any questions regarding the above. Very truly yours, Royal Ridge, Inc. /s/Jorge Bravo, Jr. - ------------------------------ Jorge Bravo, President