BHC, INC.
                                11515 66th Street
                                Largo, FL  33773
                                 (727) 533-8730



February  10,  2006


BY  EDGAR
- ---------


Securities  and  Exchange  Commission
Division  of  Corporate  Finance
450  Fifth  Street,  N.W.
Washington,  DC  20549

Attention:  John  Reynolds


Re:  BHC,  Inc.
     Registration  Statement  on  Form  SB-2  (File  No.  333-104213)
     Request  for  Withdrawal  of  Registration  Statement  on  Form  SB-2

Ladies  and  Gentlemen:

Pursuant  to  Rule  477  under  the  Securities  Act  of  1933,  as amended (the
"Securities  Act"),  BHC,  Inc.  ("BHCI")  hereby  requests  the  consent of the
Securities  and  Exchange  Commission (the Commission") to the withdrawal of its
pending Registration Statement on Form SB-2 (File No. 333-104213), together with
all  exhibits  and  amendments  thereto  (collectively,  the
"Registration  Statement").

The  Registration  Statement was initially filed with the Commission on April 1,
2003 and amended on June 16, 2003, September 5, 2003, October 21, 2003, February
4,  2004,  March  23,  2004,  May  11,  2004, June 23, 2004, September 21, 2004,
November  11,  2004,  and  January  20,  2005.

There  was  no  circulation  of  preliminary prospectuses in connection with the
proposed  transaction,  the Registration Statement was not declared effective by
the  Commission  and  no  BHCI securities were sold pursuant to the Registration
Statement.

This  Request for Withdrawal is based upon BHCI's conclusion that the withdrawal
of  the  Registration  Statement  is consistent with the public interest and the
protection  of  investors,  as  contemplated by paragraph (a) of Rule 477 of the
Securities  Act.  Further, this Request for Withdrawal is also based upon BHCI's
conclusion  that due to differing opinions between the Commission and BHCI as to
whether BHCI is a "blank check" company under Rule 419 of the Securities Act, it
is  in  the  best  interests  of  BHCI  to  suspend  its efforts relating to the
Registration  Statement.




BHCI  hereby  respectfully  requests  that  the Commission issue a written order
granting the withdrawal of the Registration Statement as soon as possible.  BHCI
also  requests,  in  accordance with Rule 457(p) of the Securities Act, that all
fees  paid  to  the Commission in connection with the filing of the Registration
Statement  be made payable to Gottbetter & Partners, LLP as Attorneys f/b/o BHCI
and  forwarded  to:

          Jason  M.  Rimland,  Esq.
          Gottbetter  &  Partners,  LLP
          488  Madison  Avenue
          New  York,  NY  10022

Please  fax  a  copy  of  the  order  granting to the Registrant's office to the
attention  of  Scott  G.  Roix,  Chief  Executive  Officer  of  BHCI, fax number
727-533-8730,  with  a  copy to Jason M. Rimland, Esq. at Gottbetter & Partners,
LLP,  fax  number  212-400-6901.

If  you  have any questions or comments relating to this request for withdrawal,
please  contact  Jason M. Rimland, Esq. at Gottbetter & Partners, LLP, telephone
number  212-400-6900.


Yours  truly,

BHC,  Inc.

/s/  Scott  G.  Roix
Scott  G.  Roix
President  and  Chief  Executive  Officer