Mark  Webb
Legal  Branch  Chief
Securities  and  Exchange  Commission
100  F  Street,  NE
Washington,  D.C.  20549-4561

RE:     PREPAID  CARD  HOLDINGS,  INC.
        REGISTRATION  STATEMENT  ON  FORM  10
        FILED  JUNE  9,  2008
        FILE  NO.  0-53270

Gentlemen  and  Ladies:

     Prepaid  Card  Holdings,  Inc.,  file  no.  0-53270  (the  Company), hereby
requests  the  withdrawal of the above-referenced registration statement on Form
10  filed  on  June  9,  2008  (the  Registration  Statement).

     The  Company  intends to re-file its Form 10 Registration Statement when it
determines  it  is  in  the  shareholders'  best  interests.

     Please  do  not hesitate to contact our office should you have any question
or  concerns  in  relation  to  this  matter.

                                        Sincerely yours,

                                        PREPAID CARD HOLDINGS, INC.



                                        By: \s\ Bruce Berman
                                            ----------------
                                        Bruce Berman, President