SMG INDIUM RESOURCES LTD.
41 University Drive, Suite 400
Newtown, Pennsylvania 18940
April 28, 2011
VIA EDGAR
United States Securities and Exchange Commission
Mail Stop 3561
Washington, D.C. 20549
Attn: | Roger Schwall |
Division of Corporate Finance
Re: | SMG Indium Resources Ltd. (the “Registrant”) |
Registration Statement on Form S-1, as amended
SEC File No. 333-165930
Dear Sir:
The Registrant hereby withdraws its request for acceleration of effectiveness of the above referenced Registration Statement.
The Registrant will provide the Commission with further notice and a request for acceleration at a later date.
Very truly yours, | |||
/s/ Ailon Z. Grushkin Ailon Z. Grushkin President |