Nova Pharmaceutical, Inc
                           31712 Casino Drive Suite 7B
                             Lake Elsinore, Ca 92530
                          909-245-4657 Fax 909-245-8339


August 27, 1999

The Securities and Exchange Commission
450 5th Street North West
Washington D.C.  20549


To Whom It May Concern:

Nova Pharmaceutical,  Inc is hereby withdrawing the Form 10-SB filed on June 30,
1999. The file number is 000-26549.

Nova will  re-file the Form 10-SB with June 30, 1999  financial  statements  and
respond appropriately to the issues raised by SEC Comments in their letter dated
July  28,1999.  The  purpose  for  this  change  is  to  provide  Nova  time  to
appropriately  respond to the comments  and to provide  more  current  financial
data.

Should you have any  questions,  please  call our Chief  Financial  Officer  Bob
Eggering at 909-245-4657. Thanks for your consideration.

Sincerely:

/S
Ralph Mann
President