SOLAR GROUP INC
RW, 2000-05-30
NON-OPERATING ESTABLISHMENTS
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May 30, 2000

Mail Stop 0304

United States Securities and Exchange Commission ("SEC")
Washington, D.C. 20549
Attention: Ms. Goldie B. Walker

     Re:  Solar Group, Inc.
          RW - Registration Statement on Form 10-SB
          File No. 0-30139
          Filed March 28, 2000

To the SEC:

     Pursuant to the request made by your office, please accept this as the
above registrant's request to withdraw the above Registration Statement, since
you requested that we file additional interim financial statements for the
period ended March 31, 2000. In order to assist you, since we believe that the
financial statements are presently current, we will withdraw, but refile under
the same file number within a few days. We hope that the staff will then
immediately review and advise us that the filing of the Registration Statement
is satisfactory so that the SEC will make it effective before any further
waiting period.


                                             Respectfully submitted,


                                             Solar Group, Inc.

                                             By Leon Leibovich
                                                President


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