Mega World Food Holding Company
April 13, 2011
John Lucas
United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, D.C. 20549-7010
Re: | Mega World Food Holding Company |
Registration Statement on Form S-1 | |
File No. 333-171046 |
We hereby withdraw the request for acceleration of the effectiveness of the above registration statement to Wednesday, April 13, 2011 at 5 p.m., or such later time or date as is practical.
Thank you for your consideration.
Sincerely, | |
/s/ Xiaozhong Wu | |
Xiaozhong Wu, Chairman |