- Withdrawal of a Registration Statement Withdrawal Request (RW WD)
10 Dicembre 2009 - 8:04PM
Edgar (US Regulatory)
VIA ELECTRONIC SUBMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
December 9, 2009
Re: NextMart, Inc. (the Company)
Registration Statement on Form SB-2
Initially Filed May 8, 2007
File No. 333-143081
Ladies and Gentlemen:
Please be advised that NextMart, Inc. (the "Registrant") hereby requests pursuant to Rule 477 under the Securities Act of 1933, as amended, that the Commission withdraw the Registrant's Registration Statement on Form SB-2 filed with the Commission on May 8, 2007 (File No. 333-143081) (the "Registration Statement).The Registrant elected to withdraw the Registration Statement due to market conditions surrounding the Registrants common stock. No securities were offered or sold pursuant to this Registration Statement. Please apply the Registrants filing fee to its account with the SEC. If you have any questions concerning this matter, please contact Daniel H. Luciano, Esq. (908) 832-5546.
Thank you for your assistance in this matter.
Sincerely,
/s/ Menghua Liu
Menghua Liu
Chairman
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