NEW
CENTURY COMPANIES, INC.
9835
Santa Fe Springs Road
Santa
Fe
Springs, CA 90670
VIA
ELECTRONIC SUBMISSION
Division
of Corporation Finance
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
| Re:
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New
Century Companies (the “Company”)
Registration
Statement on Form SB-2
Filed
January 23, 2007
File
No. 333-140154
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Ladies
and Gentlemen:
The
Company hereby respectfully requests pursuant to Rule 477 under the Securities
Act of 1933, as amended, that the Securities and Exchange Commission (the
“Commission”) consent to the withdrawal by the Company of its Registrant's
Registration Statement on Form SB-2 filed with the Commission on January 23,
2007 (File No. 333-140154) (the "Registration Statement").
The
Company requests this withdrawal because it has elected to renegotiate the
terms
of the Registration Rights Agreement with the Selling Stockholders and has
determined not to pursue with the registration of the securities included in
the
Registration Statement at this time. No securities were offered or sold pursuant
to the Registration Statement. Please apply the Company’s filing fee to its
account with the Commission.
If
you
have any questions concerning this matter, please contact Marcelle S. Balcombe
at (212) 930-9700.
Thank
you
for your assistance in this matter.
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New
Century Companies, Inc. |
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By: |
/s/
David Duquette |
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David
Duquette
President
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