-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, DixAXuoKTHU2u2CovZaplvP9BzoweLTFYDYL60fyreuFflFBGi1xhzCmJ84E5076 1fZagjQi7yOdBJ+nMw2VeQ== 0001019687-03-001996.txt : 20030929 0001019687-03-001996.hdr.sgml : 20030929 20030929142321 ACCESSION NUMBER: 0001019687-03-001996 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20030929 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NETGURU INC CENTRAL INDEX KEY: 0001015920 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 222356861 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-105948 FILM NUMBER: 03914547 BUSINESS ADDRESS: STREET 1: 22700 SAVI RANCH PARKWAY CITY: YORBA LINDA STATE: CA ZIP: 92887 BUSINESS PHONE: 7149742500 MAIL ADDRESS: STREET 1: 22700 SAVI RANCH PKWY CITY: YORBA LINDA STATE: CA ZIP: 92887 FORMER COMPANY: FORMER CONFORMED NAME: RESEARCH ENGINEERS INC/ DATE OF NAME CHANGE: 20000317 FORMER COMPANY: FORMER CONFORMED NAME: RESEARCH ENGINEERS INC DATE OF NAME CHANGE: 19960603 RW 1 netguru_rw-092903.txt NETGURU, INC. 22700 Savi Ranch Parkway Yorba Linda, California 92887 (714) 974-2500 September 29, 2003 Division of Corporation Finance Securities and Exchange Commission Washington DC 20549 RE: WITHDRAWAL OF REGISTRATION STATEMENT ON FORM S-3 SEC FILE NO.: 333-105948 FILING DATE: August 22, 2003 ---------------------------- To: Division of Corporation Finance: Pursuant to Rule 477(a) under the General Rules and Regulations under the Securities Act of 1933, as amended (the "1933 Act"), submitted electronically via the EDGAR system, please consider this correspondence as an application to the U.S. Securities and Exchange Commission (the "SEC") for an order permitting netGuru, Inc. (the "Registrant") to withdraw the Registration Statement on Form S-3, filed by the Registrant on August 22, 2003 (the "Registration Statement"). No securities were sold in connection with the Registration Statement. The withdrawal is being sought at the request of the SEC upon notification from the SEC that the Registrant's private placement must be completed and that a new registration statement should be filed with the SEC with respect to such offering. The Registrant respectfully requests that, in accordance with the provisions of Rule 477(a) under the 1933 Act, the SEC issue an order granting the desired withdrawal. If you have any questions, please do not hesitate to contact our securities counsel, Mr. Nimish Patel, Esq. at Pollet & Richardson (310) 208-1182. Very truly yours, NETGURU, INC. a Delaware Corporation /s/ Jyoti Chatterjee --------------------------- By: Jyoti Chatterjee Its: President cc: Nimish Patel, Esq. -----END PRIVACY-ENHANCED MESSAGE-----