INOUYE TECHNOLOGIES (CANADA) INC. Suite 708, 1155 West Pender Street Vancouver, B.C. V6E 2P4 Canada Telephone: (604) 801-7409 Facsimile: (604) 274-8006 January 23, 2001 VIA EDGAR Division of Corporate Finance U.S. Securities and Exchange Commission Mail Stop 0304 450 5th Street, N.W. Washington, D.C. 20549 Attention: Ms. Abbey Adams Dear Madam, RE: REQUEST FOR WITHDRAWAL Registration Statement on Form 10-SB filed December 14, 2000; File number 0-32121 We hereby request the withdrawal of the previously filed Form 10-SB so that we can amend the registration statement as per our telephone discussion today. Yours truly, /s/ Shailen Singh ______________________ Shailen Singh Chairman and President