April 1, 1999
Mr. Jim Budge
United States Securities and Exchange Commission
Washington, D.C. 20549
Re: Regen Enviornmental Group Inc.
CIK 0001075313
File #0-25263
Dear Mr. Budge:
The Company wishes to withdraw its Form 10SB-12G Exchange Act
registration statement filed February 3, 1999, bearing File #0-
25263, for the purpose of making necessary revisions to the
financial statements contained therein. The Company also notes
that it submitted, using a correspondence form type via EDGAR, a
request to withdraw a Form 10 registration statement filed on
January 15, 1999 which, we understand, does not appear on
commission records because a non-public submission type was used
in that request. However, the Company intended to withdraw that
statement which was given the same file number as that filed on
February 3, 1999.
Thus, we understand that with the submission of this letter, both
registration statements previously filed will be withdrawn.
Yours faithfully,
Peter Moulinos, Esq.
(212) 265-4600 x326
