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ST. GALLEN ACQUISITION CORPORATION
360 N. Sepulveda Blvd., Suite 3050
El Segundo, CA 90245
Tel.: (310) 524-0111
Fax: (310) 524-0117
March 14, 2000
Mr. Richard K. Wulff, Chief
Office of Small Business
Securities and Exchange Commission
Mail Stop 0302
Washington D.C. 20549
Re: St. Gallen Acquisition Corp.
Registration Statement on Form 10-SB
File No. 0-28917
Filed January 18, 2000
Dear Mr. Wulff,
This letter is confirmation that we are withdrawing our registration statement
filed with the Securities and Exchange Commission on January 18, 2000. Our
reason for withdrawal is that we have our audited figures for the fiscal year
ended 1999 and we would like to include these figures in our registration
statement.
If you have any questions, please contact either Candace Beaver or myself at
(310) 524-0111.
Sincerely,
/s/ Kevin DeVito
Kevin DeVito
Chief Executive Officer