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Earth and Ocean Sports, Inc.
70 Airport Road
Hyannis, MA 02601
March 17, 1998
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Ms. Goldie Walker
RE: Earth and Ocean Sports, Inc. Registration Statement on Form
S-1 File No. 333-24089
Ladies and Gentleman:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, Earth and Ocean Sports, Inc. (the "Company") hereby requests that its
Registration Statement referred to above relating to the underwritten public
offering of shares of its common stock, $.01 par value per share, be withdrawn,
effective immediately due to continuing adverse market conditions and consistent
with the public interest and the protection of investors.
No sales of the Company's securities were made under the above
referenced Registration Statement.
EARTH AND OCEAN SPORTS, INC.
By: /S/ MINNIE P. JOUNG
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Name: Minnie P. Joung
Title: Secretary
Enclosure
cc: Edwin L. Miller, Jr.
Jon Anthony Glydon
