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IHF CAPITAL, INC.
1500 SOUTH 1000 WEST
LOGAN, UTAH 84321
December 19, 1996
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: IHF Capital, Inc. (the "Company")
File No. 333-04279
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Ladies and Gentlemen:
Pursuant to the Securities Act of 1933, as amended, and Rule 477
thereunder, I am requesting, as agent for service for the Company, the
withdrawal of the Company's Registration Statement on Form S-1 (the
"Registration Statement") initially filed with the Securities and Exchange
Commission (the "Commission") via EDGAR on May 22, 1996. No securities have
been issued or sold under the Registration Statement.
The Company has determined not to proceed with the offering and sale of
such shares. It requests that the Commission consent to this application on the
grounds that withdrawal of the Registration Statement is consistent with the
public interest and the protection of investors, as contemplated by Rule 477.
If you have any questions concerning the foregoing, please call Michael J.
Stick at (617) 951-7830 or Alison Tschopp Bomberg at (617) 951-7581.
Very truly yours,
/s/Scott R. Watterson
Scott R. Watterson
as Agent for Service
for the Company
MSY:3163150.02
cc: Alfred O. Rose, Esq.
Alison Tschopp Bomberg, Esq.
Michael J. Stick, Esq.
