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BRANDEN T. BURNINGHAM
Attorney at Law
455 East 500 South, Suite 205
Salt Lake City, Utah 84111
Telephone: (801) 363-7411
Admitted in Utah and California Facsimile: (801) 355-7126
January 23, 1997
Mr. Richard K. Wulff
Chief, Office of Small Business Review
Division of Corporation Finance
U. S. Securities and Exchange Commission
450 Fifth Street, N.W., Mail Stop 7-8
Washington, D.C. 20549
Re: Big Pony Gold, Inc. (the "Company")
Registration Statement on Form 10-SB, filed November 27, 1996
File No. 0-21797
Dear Mr. Wulff:
As counsel to this Company, and pursuant to your letter dated January 21,
1997, I hereby request that the above-referenced filing be withdrawn,
effective immediately.
Sincerely yours,
/s/ Branden T. Burningham
Branden T. Burningham
cc: Big Pony Gold, Inc.