IVPSA Corporation 2235 E. Flamingo, Suite 114, Las Vegas, NV 89119 March 20, 2008 VIA EDGAR TRANSMISSION - ---------------------- U. S. Securities and Exchange Commission Division of Corporate Finance 100 F. Street N.E. Washington, DC 20549 RE: Form SB-2 on Form S-1/A Request for Withdrawal of Registration Statement Filed on October 30, 2007 Commission File No 333-147030 Ladies and Gentlemen: Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), IVPSA Corporation, a Nevada corporation ("the Company") hereby applies for an order granting the immediate withdrawal of its Registration Statement on Form SB-2, subsequently filed on Form S-1/A, File No. 333-147030, together with all exhibits thereto (the "Registration Statement"). The Registration Statement was originally filed with the U. S. Securities and Exchange Commission on October 30, 2007. The registration statement has not been declared effective. No sales of the Company's common stock have been, or will be made pursuant to the registration statement. This request for withdrawal is being filed because the Company's Registration Statement is deficient in its compliance with the applicable disclosure requirements. Accordingly, we respectfully request that the Commission grant an order for the withdrawal of the Registration Statement and declare the withdrawal effective as soon as possible. Should you have any questions regarding this matter, please do not hesitate to contact Thomas C. Cook, Esq., legal counsel to the Registrant, at (702) 221-1925. Thank you for your attention to this matter. Respectfully yours, IVPSA Corporation By: /s/ T. J. Jesky - --------------------------------- T. J. Jesky Chief Executive Officer