San Diego Soccer Development Corporation
2123 Garnet Avenue, Suite B
San Diego, CA 92109
January 27, 2000
VIA EDGAR
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Filing Desk
RE: San Diego Soccer Development Corporation
Form 10-SB, File Number 000-27487
Ladies and Gentlemen:
On September 29, 1999, San Diego Soccer Development Corporation, a California
corporation (the "Company"), filed the above-reference registration statement on
Form 10-SB. Amendment No. 1 was filed on October 22, 1999. This filing has not
yet become effective.
Due to the extent of the comments issued by the Securities and Exchange
Commission concerning deficiencies in the registration statement and changes in
the Company's business, the Company does not believe a registration statement is
in the best interests of its investors at this time and hereby withdraws its
Form 10-SB.
Sincerely,
SAN DIEGO SOCCER DEVELOPMENT CORPORATION
/s/ Yan K. Skwara
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Yan K. Skwara
President
