[CONNECTICUT VALLEY SPORTS, INC. LETTERHEAD] March 16, 1998 Via Facsimile and EDGAR - ----------------------- Securities and Exchange Commission 450 Fifth St. N.W. Washington, DC 20549 Attn: Richard K. Wulff Re: Connecticut Valley Sports, Inc. (the "Company") Registration Statement on Form SB-2 SEC File No. 333-37507 Dear Mr. Wulff: On behalf of the Company, we hereby apply to withdraw the Company's registration statement on Form SB-2. The registration statement had not been declared effective. The Company is withdrawing the registration statement because in the opinion of management and the underwriter to the offering, an offering is not viable at this time. Should have any questions about this matter, please feel free to contact Darren Ross of Gersten, Savage, Kaplowitz & Fredericks, LLC, who can be reached at (212) 752-9700. Yours truly /s/ John Tilleli John Tilleli Chief Executive Officer cc: James Martin Kaplan Zimet, Haines, Freidman & Kaplan Steve Brown The NASDAQ Stock Market Walter Cummings The Boston Stock Exchange