RW 1 prgs3rw22801.txt REQUEST FOR WITHDRAWAL ARNALL GOLDEN GREGORY LLP 2800 ONE ATLANTIC CENTER 1201 WEST PEACHTREE STREET ATLANTA, GEORGIA 30309-3450 Direct phone: 404.873.8688 Direct fax: 404.873.8689 E-mail: joe.alley@agg.com www.agg.com February 28, 2002 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mr. Steve Duvall Re: Application for Withdrawal of Registration Statement on Form S-3 File No. 333-76924 Ladies and Gentlemen: In accordance with Rule 477(a) promulgated under the Securities Act of 1933, as amended, our client, PRG-Schultz International, Inc. (the "Registrant"), hereby requests immediate withdrawal of its Registration Statement on Form S-3, File No. 333-76924, together with all exhibits thereto (the "Registration Statement"). The Registration Statement was originally filed with the Securities and Exchange Commission (the "Commission") on January 18, 2002. The Registrant is requesting such withdrawal because the selling security holders named in the Registration Statement have sold the securities whose resale was to be registered under the Registration Statement in a private transaction. The Registration Statement was not declared effective by the Commission, and no securities were sold under the Registration Statement. The Registrant further requests that the Commission consent to this application on the grounds that the 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 filing fee of $2,367.25 for the Registration Statement was paid by electronic wire transfer to the account of the Securities and Exchange Commission at the time of the initial filing, and the Registrant understands that, pursuant to Rule 457(p) of the Act, such fee may be offset against the total filing fee(s) due for subsequent registration statements filed by the Registrant prior to January 18, 2007 Upon the grant of the Commission's consent to the requested withdrawal of the Registration Statement, please return a dated copy of the order granting such withdrawal to the undersigned by facsimile at (404) 873-8689. Securities and Exchange Commission Division of Corporate Finance February 28, 2002 Page 2 If you have any questions regarding the foregoing application for withdrawal, please contact me at (404) 873-8688 or Anthony L. Duncan at (404) 873-8150. Thank you for your time and assistance. Sincerely, ARNALL GOLDEN GREGORY LLP /s/ B. Joseph Alley, Jr. B. Joseph Alley, Jr. BJA:js 1448417v1