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MAXXIS GROUP, INC.
1901 Montreal Road, Suite 108
Tucker, Georgia 30084
September 9, 1999
VIA EDGAR AND FAX
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Maxxis Group, Inc.
Registration Statement on Form S-1
File No. 333-38623
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, Maxxis Group, Inc.
("Maxxis") hereby requests the SEC's consent to withdraw the above-referenced
registration statement. Due to market conditions and other factors, Maxxis has
determined not to offer its shares to the public at this time.
Maxxis believes that the withdrawal of the registration statement is
consistent with the public interest and the protection of investors.
Accordingly, Maxxis respectfully requests that the SEC grant its request to
withdraw the registration statement.
If you have questions or comments about the foregoing, please call the
undersigned.
Very truly yours,
/s/ Daniel McDonough
Daniel McDonough
Chief Financial Officer
cc: James Walker IV, Esq.
Terresa R. Tarpley, Esq.