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PRO ELITE, INC.
100 Dorigo Lane
Secaucus, NJ 07094
November 16, 2000
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: PRO ELITE, INC.
REGISTRATION STATEMENT ON FORM 10-SB
(FILE NO. 0-31573)
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Ladies and Gentlemen:
The above referenced registration statement (the "Registration
Statement") was filed with the Securities and Exchange Commission by Pro Elite,
Inc. (the "Company") on September 20, 2000 and amended on October 6, 2000. The
Registration Statement is scheduled to become effective automatically on
November 19, 2000 in accordance with the provisions of Section 12 of the
Securities Exchange Act of 1934.
The Company requires additional time to respond to, and comply with,
the staff's comments on the Registration Statement before it becomes effective.
The Company, therefore, wishes to withdraw the Registration Statement with the
intention of filing subsequently a new registration statement which complies
with the staff's comments. Accordingly, the Company hereby withdraws the
Registration Statement effective upon filing of this letter.
If you have any questions regarding the Company's request or the
Registration Statement, please contact the Company's president, Michael Polsky
at (201)601-0400 or Jeffrey A. Rinde of Bondy & Schloss LLP, the Company's
counsel (212)-661-3535.
Very truly yours,
Pro Elite, Inc.
By: /s/ Robert Polsky
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Robert Polsky,
Chief Executive Officer
