Summit Crest Mining Corp.
                              1249 Alderwood Place
                        North Vancouver, British Columbia
                                 Canada V7P 1K2


February 1, 2008

VIA EDGAR AND OVERNIGHT DELIVERY

Securities and Exchange Commission
Department of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549

Attn: David Link, Division of Corporation Finance

Re:   Summit Crest Mining Corp./Application For Withdrawal on Form RW pursuant
      to Rule 477 of the Securities Act of 1933, as amended (the "Act"),
      Registration Statement on Form SB-2 (File No.33-134116)

Ladies and Gentlemen:

On  May  15,  2006,  Summit  Crest  Mining  Corp.,  a  Nevada  corporation  (the
"Company"), filed with the Securities and Exchange Commission (the "Commission")
a Registration  Statement on Form SB-2 (together with the exhibits thereto,  the
"Registration Statement"), which was assigned File number 333-134116.

Pursuant to Rule 477 promulgated pursuant to the Act, the Company hereby applies
for  the  withdrawal  of  the  Registration  Statement  and  requests  that  the
Commission consent thereto,  because withdrawal of the Registration Statement is
consistent  with  the  public  interest  and the  protection  of  investors,  as
contemplated  by Paragraph  (a) of Rule 477  pursuant to the Act. No  securities
have  been  issued  or  sold  pursuant  to  the  Registration   Statement.   The
Registration Statement has not been declared effective by the Commission.

The Company  requests,  in accordance with Paragraph (p) of Rule 457 pursuant to
the Act, that all fees paid to the  Commission in connection  with the filing of
the  Registration  Statement be credited to the  Company's  account to be offset
against the filing fee for any future registration statement.

The  Company  very much  appreciates  the time you and the other  members of the
Commission's  staff took in reviewing the  Registration  Statement.  The Company
seeks to withdraw the Registration Statement because a portion of the securities
eligible to be included in the  Registration  Statement  have been held for more
than two years and, therefore, are eligible for sale pursuant to Rule 144.

Securities and Exchange Commission
Department of Corporations
August 27, 2007
Page 2


The Company may undertake a subsequent private offering in reliance on Paragraph
(c) of Rule 155 of the Act.

Please provide a facsimile copy of the order consenting to the withdrawal of the
Registration  Statement to the Company's  counsel,  Thomas E. Stepp Jr. of Stepp
Law Group, a professional  corporation,  at facsimile number (949) 660-9010.  If
you have any questions  regarding this request for a withdrawal,  please contact
Mr. Stepp at (949) 660-9700.

Sincerely,

SUMMIT CREST MINING CORP.


By: /s/ Bruce Bradshaw
   -----------------------------------
   Bruce Bradshaw
   President