LENG UNIVERSAL, INC.
100 F Street N.E.
On
February 2, 2016, Leng Universal, Inc., a Delaware corporation (the
"Company"), filed Registration Statement No.
333-209332 on Form S-1 (together with the exhibits thereto, the
"Registration Statement") with the Securities and Exchange Commission (the
"Commission").
Pursuant to Rule 477 under the Securities Act of 1933, as amended (the
"Act"),
the Company hereby applies for the withdrawal of the Registration Statement and requests that the Commission consent thereto. No securities have been issued or sold under the Registration Statement. The Registration Statement has not been declared effective by the Commission.
The Company has determined at this time not to proceed with the offering due to market conditions, and requests that the Commission consent to this application on the grounds that withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by paragraph (a) of Rule 477.
The Company may undertake a subsequent private offering in reliance on Rule 155(c) of the Act.
In accordance with Rule 457(p) of the Securities Act, the Company requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited to the Company's account for future use.
If you have any questions regarding this letter, please contact
the Company's legal counsel, Robert Brantl, Esq. at (
914) 693-3026.
