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SATURN ELECTRONICS & ENGINEERING, INC.
255 Rex Boulevard
Auburn Hills, MI 48326
August 10, 2000
VIA EDGAR AND FEDERAL EXPRESS
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C., 20549-0405
Re: Saturn Electronics & Engineering, Inc.
Registration Statement on Form S-1
File No. 333-33472
Ladies and Gentlemen:
Saturn Electronics & Engineering, Inc. (the "Company") hereby makes
application to withdraw its Registration Statement on Form S-1 (as amended),
File Number 333-33472 (the "Registration Statement") relating to its common
stock, no par value (the "Common Stock"), pursuant to Rule 477 of Regulation C
of the Securities Act of 1933, as amended, effective as of the date hereof or at
the earliest practical date. Due to current market conditions, the Company has
decided to postpone the initial public offering of the Company's Common Stock.
No securities have been offered or sold under the Registration Statement and all
activity in pursuit of the public offering has been discontinued.
Accordingly, we request the Commission's consent to and acceptance of the
Company's withdrawal of its Registration Statement as soon as possible.
Should you have any questions regarding this matter, please contact Michael
David Warren, Jr. of Honigman Miller Schwartz and Cohn LLP, 2290 First National
Building, Detroit Michigan 48226 (telephone number (313) 465-7592).
Sincerely,
Saturn Electronics & Engineering, Inc.
/s/ Wallace K. Tsuha, Jr.
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Wallace K. Tsuha, Jr.
Chairman, President and
Chief Executive Officer
