<PAGE> 1
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C. 20549
3rd August, 1999
RE: Withdrawal of Registration Statement on Form S-1
Registration Number 333-66317
Ladies and Gentleman
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended,
Reynard Motorsport, Inc., a Delaware corporation (the "Company"), hereby files
this application for withdrawal of the Company's registration statement on Form
S-1, Registration Number 333-66317 (the "Registration Statement"). The
Registration Statement was initially filed with the Securities and Exchange
Commission on October 29, 1998. The Company has decided not to pursue the
registration of shares of its common stock at this time. None of the securities
was sold, and no securities will be sold, under the above referenced
Registration Statement.
If you have any questions or comments, please contact Jack A. Bjerke at
614-462-4760 or Amy M. Shepherd at 614-462-4712 or me at 734-475-3355.
Very truly yours,
/s/ Robert J. Swistock
Robert J. Swistock
Chief Financial Officer