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INFINITE TECHNOLOGY GROUP LTD.
77 JERICHO TURNPIKE
MINEOLA, NEW YORK 11501
(516) 877-1605
September 22, 2000
VIA EDGAR AND OVERNIGHT DELIVERY
Amy Kate O'Brien
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549-0404
Re: Infinite Technology Group Ltd.
Request to Withdraw Registration Statement on Form S-1, as amended
(Registration No. 333-88737)
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Dear Ms. O'Brien:
Pursuant to Rule 477 of Regulation C of the Securities Act of 1933, as
amended (the "Act"), Infinite Technology Group Ltd. (the "Registrant") hereby
respectfully requests to withdraw from registration the Registration Statement
on Form S-1, including all amendments and exhibits thereto (the "Registration
Statement"), originally filed by the Registrant with the Securities and Exchange
Commission (the "Commission") on October 8, 1999, and thereafter amended.
The Registration Statement was filed in connection with a proposed
initial public offering of the Registrant's common stock, par value $.01 per
share (the "Common Stock"). The Registrant has determined that it will not
proceed with the registration and sale of Common Stock as contemplated in the
Registration Statement. Because the Registrant will not proceed with the
proposed offering, the Registrant's management believes that withdrawal of the
Registration Statement is appropriate. Therefore, the Registrant requests that
the Commission consent to this application on the grounds that the withdrawal of
the Registration Statement is consistent with the public interest and the
protection of investors, as contemplated by paragraph (a) of Rule 477.
Although the Registrant and the underwriters circulated preliminary
prospectuses in connection with the proposed offering of the Registrant's Common
Stock, the Registration Statement was not declared effective by the Commission
and none of the Company's securities have been, or will be sold pursuant to the
Registration Statement.
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The filing fee for the Registration Statement was paid by
electronic wire transfer to the Commission at the time of the initial filing and
the Registrant understands that such fee will not be returned to it.
Please provide the Registrant with a copy of the order, or orders,
granting withdrawal of the Registration Statement as soon as possible.
If you have any questions regarding this request for withdrawal, please
contact Craig S. Libson, Esq., of Baer Marks & Upham LLP, New York, New York,
counsel for the Registrant, at (212) 702-5700.
INFINITE TECHNOLOGY GROUP LTD.
By: /s/ James McGowan
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James McGowan,
President
