DAIRY FRESH FARMS, INC.
413 CHURCHILL AVENUE N.,
OTTAWA, ONTARIO,
CANADA K1Z 5C7
VIA EDGAR
July 18, 2006
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Division of Corporation Finance
100 F Street, Washington, D.C. 20549
Re: DAIRY FRESH FARMS, INC.
Request to Withdraw Registration Statement on Form SB-2 (RW)
SEC File Number 333-131334
Ladies and Gentlemen:
Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended
(the "Securities Act"), DAIRY FRESH FARMS, INC. (f/k/a/ Northwest horizon
Corporation") (the " Registrant") hereby requests immediate withdrawal of its
Registration Statement on Form SB-2 (File No. 333-131334), which was initially
filed with the Securities and Exchange Commission (the "Commission") on January
27, 2006 along with any amendments and exhibits (the "Registration Statement").
The Registrants believes that withdrawal of the Registration Statement is
consistent with the public interest and the protection of investors, as
contemplated by Rule 477(a) under the Securities Act. The Registrant requests,
in accordance with Rule 457(p) under the Securities Act that all fees paid to
the Commission in connection with the filing of the Registration Statement be
credited to the Registrants' account to be offset against the filing fee for any
future registration statement or registration statements.
The Registrants confirms that no securities have been or will be distributed,
issued or sold pursuant to the Registration Statement or the prospectus
contained therein.
It is our understanding that this application for withdrawal of the Registration
Statement will be deemed granted as of the date that it is filed with the
Commission unless, within fifteen days after such date, the Registrant receives
notice from the Commission that this application will not be granted.
The Registrant confirms that no securities were sold in the registered offering,
neither the Registrant nor any person acting on the Registrant's behalf will
commence a private offering earlier than 30 calendar days after the effective
date of withdrawal of the registration statement under Rule 477, and, if and
when a private offering is made, the Registrant will notify each offeree in the
private offering that the offering is not registered under the Securities Act of
1933, the securities will be "restricted securities" (as that term is defined in
Rule 144(a)(3)) and may not be resold unless they are registered under the
Securities Act of 1933 or an exemption from registration is available,
purchasers in the private offering do not have the protection of Section 11 of
the Securities Act of 1933; and a registration statement for the abandoned
offering was filed and withdrawn, specifying the effective date of the
withdrawal.
The Registrant hereby respectfully requests that the Commission issue a written
order granting the withdrawal of the Registration Statement. Please fax a copy
of the order to the Registrants' counsel, Joseph I. Emas at (305) 531-1274.
If you have any questions regarding this application for withdrawal, please
contact the undersigned at 613-724-2484, or the Company's counsel, Joseph I.
Emas at (305) 531-1174.
Very truly yours,
/S/ ROBERT C. HARRISON
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By: ROBERT C. HARRISON
President, CEO, Director