Stock Dividend Fund, Inc. 8150 N. Central Expwy #M1120 Dallas, Texas 75206 February 19, 2015 VIA ELECTRONIC TRANSMISSION Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Stock Dividend Fund, Inc. - CIK # 0001288872 Request for Withdrawal of Registration Statement filed on EDGAR form type '486BPOS' on 2/17/2015 File No. 333-115091 Ladies and Gentlemen: Please withdraw the erroneous '486BPOS' filing as accepted by the Commission on February 17, 2015. We meant to file a '485BPOS' filing and did this after discovering our error. Sincerely, /s/ Steven Adams Chief Compliance Officer