CORRESP 1 filename1.htm San West, Inc

San West, Inc.

10350 Mission Gorge Road

Santee, California 92071

 

June 1, 2010

  

United States Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

 

  

Re:

San West, Inc. (the “Company”)

 

File No. 333-166337

 

Ladies/Gentlemen:

We hereby request a withdrawal of a previously sent letter of “Request for Acceleration,” dated June 1, 2010.

The letter was sent prematurely and we apologize for the confusion.

Very truly yours,

 

San West, Inc.

 

By: /s/ Frank J. Drechsler

Frank J. Drechsler

Chief Executive Officer