PSI INDUSTRIES, INC.
1160 B SOUTH ROGERS CIRCLE
BOCA RATON, FLORIDA 33487-2709
July 14, 1999
VIA EDGAR
Michael R. Clampitt, Esq.
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549
RE: PSI INDUSTRIES, INC. - REGISTRATION STATEMENT ON FORM SB-2
UNDER THE SECURITIES ACT OF 1933, AS AMENDED (THE "ACT")
REGISTRATION NO. 333-74111
Dear Mr. Clampitt:
In accordance with Rules 477 and 478 of the General Rules and
Regulations under the Act, because of the change in market conditions affecting
our common stock, the registrant, PSI Industries, Inc., hereby requests that the
above-referenced Registration Statement be withdrawn.
Very truly yours,
PSI INDUSTRIES, INC.
By: /S/ BENJAMIN COHEN
-------------------------
Benjamin Cohen
Chief Executive Officer
cc: Michael Clampitt, Legal Examiner
David Burton, Accounting Examiner