SEC Info - Compbenefits Corp - ‘RW’ on 10/2/07

[CompBenefits Corporation Letterhead]

September 28, 2007

VIA EDGAR

Mr. Jeffrey Riedler
Ms. Song Brandon
Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 6010
100 F Street, N.E.
Washington, D.C. 20549


Re:		CompBenefits Corporation Rule 477 Application for Withdrawal on Form RW Registration Statement on Form S-1 (File No. 333-139103)

Dear Mr. Riedler:

Pursuant to Rule 477 under the Securities Act of 1933, as amended, CompBenefits Corporation (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Company’s Registration Statement on Form S-1 (File No. 333-139103) filed with the Commission on December 4, 2006, and amended on January 12, 2007, February 9, 2007 and April 2, 2007, together with all exhibits thereto (the “Registration Statement”). The Company is requesting to withdraw the Registration Statement. The Registration Statement was not declared effective and the Company confirms that no shares of common stock were sold or will be sold pursuant to the Registration Statement.

If you have any questions regarding this application for withdrawal, please do not hesitate to contact me at (770) 998-8936 or Michael S. Turner of Goodwin Procter LLP, the Company’s legal counsel, at (617) 570-1163.


		Sincerely,

		/s/ *Bruce A. Mitchell*

		Bruce A. Mitchell, Esq. General Counsel

cc:	CompBenefits Corporation Kirk Rothrock Goodwin Procter LLP John R. LeClaire P.C. Michael S. Turner, Esq.

This ‘RW’ Filing	Date	Other Filings

Filed on:	10/2/07
	9/28/07
	4/2/07	S-1/A
	2/9/07	S-1/A
	1/12/07	S-1/A
	12/4/06	S-1
		List all Filings

Compbenefits Corp – ‘RW’ on 10/2/07

On: Tuesday, 10/2/07, at 1:26pm ET · Accession #: 950144-7-9010 · File #: 333-139103

Registration Withdrawal Request
Filing Table of Contents

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

Dates Referenced Herein and Documents Incorporated by Reference

Compbenefits Corp – ‘RW’ on 10/2/07

On: Tuesday, 10/2/07, at 1:26pm ET · Accession #: 950144-7-9010 · File #: 333-139103

Registration Withdrawal RequestFiling Table of Contents

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

Dates Referenced Herein and Documents Incorporated by Reference

Registration Withdrawal Request
Filing Table of Contents