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[CONNECTICUT VALLEY SPORTS, INC. LETTERHEAD]
March 16, 1998
Via Facsimile and EDGAR
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Securities and Exchange Commission
450 Fifth St. N.W.
Washington, DC 20549
Attn: Richard K. Wulff
Re: Connecticut Valley Sports, Inc. (the "Company")
Registration Statement on Form SB-2
SEC File No. 333-37507
Dear Mr. Wulff:
On behalf of the Company, we hereby apply to withdraw the Company's
registration statement on Form SB-2. The registration statement had not been
declared effective. The Company is withdrawing the registration statement
because in the opinion of management and the underwriter to the offering, an
offering is not viable at this time.
Should have any questions about this matter, please feel free to contact
Darren Ross of Gersten, Savage, Kaplowitz & Fredericks, LLC, who can be
reached at (212) 752-9700.
Yours truly
/s/ John Tilleli
John Tilleli
Chief Executive Officer
cc: James Martin Kaplan
Zimet, Haines, Freidman & Kaplan
Steve Brown
The NASDAQ Stock Market
Walter Cummings
The Boston Stock Exchange
