CUTLER LAW GROUP
610 NEWPORT CENTER DRIVE, SUITE 800
NEWPORT BEACH, CALIFORNIA 92660
(949) 719-1977 M. Richard Cutler, Esq.
FAX: (949) 719-1988 Brian A. Lebrecht, Esq.
www.cutlerlaw.com Vi Bui, Esq.
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January 18, 2000
Richard Wulff
Barbara Jacobs
Michael Coco
Brian Cascio
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: LAKOTA TECHNOLOGIES, INC. ("LAKO")
AMENDMENT NO. 1 TO FORM SB-2 REGISTRATION STATEMENT
FILED ON DECEMBER 15, 1999
FILE NO. 333-88575
Gentlemen and Ladies:
Lakota Technologies, Inc. hereby withdraws its Form SB-2 Registration
Statement, File No. 333-88575, originally filed on October 7, 1999 and as
amended and filed on December 15, 1999.
Please direct any further inquiries on this matter to the undersigned.
Very Truly Yours,
/s/ Cutler Law Group
Cutler Law Group