Diamond Powersports, Inc.
10145 Northwest 46th Street
Sunrise, Florida 33351
September 8, 2000
United States Securities and Exchange Commission
Washington D.C. 20549
Re: Diamond Powersports, Inc. Registration Statement on Form SB-
2 File No. 333-93145 Filed: December 21, 1999
To whom it may concern:
Diamond Powersports, Inc. hereby withdraws its registration
statement filed on form SB-2 with the Securities and Exchange
Commission on December 21, 1999. The Company withdraws its
statement so that it can have sufficient time to review the
statement prior to effectiveness. We feel it is in the best
interest of the public that this action is taken.
Thank You,
/s/ Pierre Elliott, President
-----------------------------
Pierre Elliott, President