Sandy Creek
Corporation
February 24, 2000
Mr. Keith Pisani
United States Security & Exchange Commission
450 fifth street N.W.
Washington, DC 20549
Reference: Sandy Creek Corporation - Form 10-SB
Amendment #1
Dear Mr. Pisani:
We wish to withdraw the filing made on December 29th, 1999 in order to file
the Audited financials which our auditor has advised me will be ready prior to
the end of March.
Thank you for your assistance to date.
Sincerely,
/s/ Leslie M. Lerner
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Leslie M. Lerner
President
Corporate Office: 6229 Highway 393 Crestview FL 32539
Phone: 850-683-0602 Fax: 850-683-9969
Processing Facility: Rt, 2 Box 199 - PH Highway 79 N. Esto Bonifay FL 32425
Phone: 850-263-0078 Fax: 850-263-0081
E-Mail [email protected] Web-Site www.sandycreek.com