MUSKOKA FLOORING CORPORATION
                        2711 Centerville Road, Suite 400
                              Wilmington, DE 19808
                              Phone: (705) 794-9481

                                 March 31, 2008


VIA EDGAR


Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC  20549


Attn: Era Anagnosti:


     Re: Muskoka Flooring Corporation
         Registration Statement on Form S-1
         SEC File Number: 333-149900


Dear Sir or Madam:

     Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, Muskoka Flooring Corporation, a Delaware corporation (the "Company"),
hereby requests the immediate withdrawal of its Registration Statement on Form
S-1, File No. 333-149900, together with all exhibits thereto (the "Registration
Statement"), on the grounds that such withdrawal is consistent with the public
interest and the protection of investors as contemplated by paragraph (a) of
Rule 477.

     The Registration Statement was originally filed with the Securities and
Exchange Commission on March 26, 2008. The Company requests the withdrawal of
the Registration Statement due to the fact that the Registration Statement was
incorrectly tagged as an original filing. The Registration Statement should have
been tagged as an amendment to the Company's existing Registration Statement on
Form SB-2, as amended, originally filed on December 21, 2007. No securities have
been sold in connection with the Registration Statement.

     If you have any questions concerning this request for withdrawal, please
contact Gordon Cotton at (705) 794-9481.


                                   Respectfully submitted,


                                   MUSKOKA FLOORING CORPORATION



                                   By: /s/ GORDON COTTON
                                   _____________________________________________
                                   Name:   Gordon Cotton
                                   Title:  President and Chief Financial Officer