Cane & Company, LLC Affiliated with O'Neill Ritchie Taylor Law Corporation of Vancouver, British Columbia, Canada ___________________________ Michael A. Cane* Stephen F.X. O'Neill** Gary R. Henrie+ Leslie L. Kapusianyk** Michael H. Taylor*** Preston R. Brewer++ Telephone: (702) 312-6255 Facsimile: (702) 312-6249 E-mail: telelaw@msn.com 2300 West Sahara Avenue Suite 500 - Box 18 Las Vegas, NV 89102 VIA FACSIMILE (202) 942-9516 June 20, 2002 U.S. Securities & Exchange Commission Division of Corporation Finance 450 4th Street NW Washington, D.C. 20549 Attention: Pamela Howell Re: Staco, Incorporated (the "Company") Registration Statement on Form SB-2 Filed August 2, 2001 File No. 333-66630 Dear Ms. Howell: Please be advised that the Company has made a decision to withdraw its registration statement on Form SB-2 because of changes in the business operations of the Company. The changes have been so substantial that it does not sense to the pursue the Form SB-2 in the format that it was originally filed. We confirm that no shares of the Company have been sold pursuant to the registration. If you have any questions, please do not hesitate to call. Sincerely, /s/ Gary R. Henrie Gary R. Henrie ACKNOWLEDGED AND AGREED Staco, Incorporated By: /s/ Tom Hofer --------------------------- Tom Hofer, Secretary *Licensed Nevada, California, Washington and Hawaii State Bars; ** British Columbia Bar only; ***Nevada and British Columbia Bars; +Utah Bar only; ++California Bar only