BREWER & PRITCHARD                                   Three Riverway, 18th Floor
A PROFESSIONAL CORPORATION                                 Houston, Texas 77056
ATTORNEYS & COUNSELORS                                      Tel: (713) 209-2950
                                                            Fax: (713) 659-5302
                                                          Email: info@BPLaw.com
                                                         Website: www.BPLaw.com




                                January 29, 2008


SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Zitko, Staff Attorney

         Re:      ERF Wireless, Inc.
                  Registration Statement on Form SB-2, filed June 11, 2007, as
                  amended on July 31, 2007 File No. 333-143654

Dear Mr. Zitko:

         Pursuant to Rule 477 under the Securities Act of 1933, as amended (the
"Securities Act"), ERF Wireless, Inc. ("the Registrant") hereby requests the
consent of the Securities and Exchange Commission (the "Commission") to the
withdrawal the Registration Statement on Form SB-2, (File No. 333-143654),
together with all amendments and exhibits thereto (collectively, the
"Registration Statement").

         No securities were sold in connection with the Registration Statement.
The Company is seeking to withdraw the Registration Statement because it no
longer desires to register the shares at this time.

         This Request for Withdrawal is based upon the Registrant's conclusion
that the withdrawal of the Amendment is consistent with the public interest and
the protection of investors, as contemplated by paragraph (a) of Rule 477 of the
Securities Act.

         The Registrant hereby respectfully requests that the Commission issue a
written order granting the withdrawal of the Registration Statement as soon as
possible.

         Please fax a copy of the order to my attention at 713-659-5302. If you
have any questions or comments relating to this request for withdrawal, please
contact me at 713-209-2911.

Sincerely,

ERF WIRELESS, INC.

/s/ Thomas Pritchard
Thomas Pritchard
Corporate Counsel