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Sparta Commercial Services, Inc. – ‘AW’ on 6/4/07

On: Monday, 6/4/07, at 7:54pm ET · As of: 6/5/07 · Accession #: 1144204-7-30228 · File #: 333-133644

  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 6/05/07  Sparta Commercial Services, Inc.  AW          6/04/07    1:12K                                    Vintage/FA

Amendment Withdrawal Request
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: AW          Amendment Withdrawal Request                        HTML     11K

This is an HTML Document rendered as filed. [ Alternative Formats ]

SPARTA COMMERCIAL SERVICES, INC.

462 Seventh Ave., 20th Floor,

New York, NY 10018.

June 4, 2007

VIA EDGAR

United States Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

RE:	Sparta Commercial Services, Inc.
	Pre-Effective Amendment No. 2 to Form SB-2 (Registration No. - 333-133644)
	Form AW-Application for Withdrawal

Ladies and Gentlemen:

Sparta Commercial Services, Inc., a Nevada corporation (the “Registrant”), hereby applies, pursuant to Rule 477(a) of the Securities Act of 1933, as amended (the “Securities Act”), to withdraw its Pre-Effective Amendment No. 2 to Registration Statement on Form SB-2 (Registration No. 333-133644), filed on April 30, 2007 (the “Pre-Effective Amendment”).

The Registrant is requesting the withdrawal of the Pre-Effective Amendment because the Pre-Effective Amendment was miscoded in EDGAR as a Pre Effective Amendment rather than a proper coding of POS AM. The Registrant re-filed the Post-Effective Amendment with a POS AM coding on June 4, 2007. None of the Registrant’s securities were sold pursuant to the Pre-Effective Amendment.

Accordingly, the Registrant hereby respectfully requests that an order granting the withdrawal of the Pre-Effective Amendment be issued by the Securities and Exchange Commission as soon as reasonably possible.

Please forward copies of the order consenting to the withdrawal of the Pre-Effective Amendment to the undersigned via mail at 462 Seventh Ave., 20th Floor, New York, NY 10018.

If you have questions regarding the foregoing application for withdrawal, please call Robert Newman at Jones Garneau LLP, outside counsel to the Registrant, at (914) 472-2300.

Sincerely,

SPARTA COMMERCIAL SERVICES, INC.

By: /s/ Anthony W. Adler

Anthony W. Adler, Executive Vice President

and Interim Chief Financial Officer

Dates Referenced Herein and Documents Incorporated by Reference

This ‘AW’ Filing	Date	Other Filings

Filed as of:	6/5/07	POS AM
Filed on:	6/4/07	POS AM, SB-2/A
	4/30/07	10KSB, NT 10-K
		List all Filings

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Filing Submission 0001144204-07-030228 – Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

Sparta Commercial Services, Inc. – ‘AW’ on 6/4/07

On: Monday, 6/4/07, at 7:54pm ET · As of: 6/5/07 · Accession #: 1144204-7-30228 · File #: 333-133644

Amendment Withdrawal RequestFiling Table of Contents

This is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein and Documents Incorporated by Reference

Amendment Withdrawal Request
Filing Table of Contents