Gulf Resources, Inc.
Chenming Industrial Park, Unit
Haoyuan Chemical Company Limited,
Shouguang City, Shandong, China 262714
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Securities and Exchange Commission
Division of Corporation Finance, Mail Stop 3561
100 F. Street, N.E.
Washington, D.C. 20549
Re: Gulf Resources, Inc.
Request for Withdrawal of
Registration Statement on Form SB-2 (File No.: 333-144001)
Ladies and Gentlemen:
Gulf Resources, Inc. (the "Company") hereby requests the immediate withdrawal of
its Registration Statement on Form SB-2, with all exhibits thereto, filed with
the Securities and Exchange Commission on June 22, 2007, (the "Registration
Statement"), pursuant to Rule 477 of Regulation C of the Securities Act of 1933,
as amended.
In addition to the expense and time which would be required to complete the
registration, the Company believes that due to changes in the Company's
financing plans, registration would not be in the best interests of the Company
or its shareholders. It has accordingly determined to withdraw the Registration
Statement.
As the filing has not been declared effective, none of the shares which were to
be registered in the above-referenced filing have been sold and/or distributed.
Should you have any questions regarding the above, or require further
information, please do not hesitate to contact the undersigned. You may also
contact the Company's counsel, Vincent J. McGill Esq., at Eaton & Van Winkle
LLP, 3 Park Avenue, New York NY 10016, telephone number (212) 561-3604.
Pursuant to the requirements of the Securities Act of 1933, the Company has duly
caused this Request for Withdrawal to be signed on its behalf by the
undersigned.
Date: March 10, 2008
By: /s/ Min Li
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Min Li
Chief Financial Officer