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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001019687-07-001755.txt : 20070606
<SEC-HEADER>0001019687-07-001755.hdr.sgml : 20070606
<ACCEPTANCE-DATETIME>20070606145428
ACCESSION NUMBER:		0001019687-07-001755
CONFORMED SUBMISSION TYPE:	AW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20070606
DATE AS OF CHANGE:		20070606

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SUPERIOR GALLERIES INC
		CENTRAL INDEX KEY:			0001091539
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-JEWELRY, WATCHES, PRECIOUS STONES & METALS [5094]
		IRS NUMBER:				352208007
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		AW
		SEC ACT:		
		SEC FILE NUMBER:	333-124196
		FILM NUMBER:		07903762

	BUSINESS ADDRESS:	
		STREET 1:		9478 WEST OLYMPIC BLVD
		STREET 2:		#
		CITY:			BEVERLY HILLS
		STATE:			CA
		ZIP:			90212
		BUSINESS PHONE:		310-203-9855

	MAIL ADDRESS:	
		STREET 1:		9478 WEST OLYMPIC BLVD
		STREET 2:		N/A
		CITY:			BEVERLY HILLS
		STATE:			CA
		ZIP:			90212

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TANGIBLE ASSET GALLERIES INC
		DATE OF NAME CHANGE:	19991229
</SEC-HEADER>
<DOCUMENT>
<TYPE>AW
<SEQUENCE>1
<FILENAME>superior_aw-060607.txt
<TEXT>
<PAGE>


                                  June 4, 2007


VIA EDGAR
- ---------

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

          Re:  SUPERIOR GALLERIES, INC.
               AMENDMENT NO. 2 TO FORM SB-2
               FILE NO. 333-124196
               FILED MAY 29, 2007

Dear Sir or Madam:

         Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, Superior Galleries, Inc., a Delaware corporation, respectfully requests
that the Securities and Exchange Commission (the "COMMISSION") consent to the
withdrawal of the above-referenced Amendment No. 2 to Form SB-2 to the
Registration Statement on Form SB-2 (the "POST-EFFECTIVE AMENDMENT") because the
Amendment was submitted with the wrong EDGAR code (coded as a Pre-Effective
Amendment) requiring a revised filing.

         Please do not hesitate to contact the undersigned at (972) 484-3662 or
Richard Marr of Rutan & Tucker LLP at (714) 662-4652 should you have any
questions with respect to this request.


                                              Very truly yours,


                                              /S/ John Benson
                                              -------------------------------
                                              John Benson
                                              Interim Chief Financial Officer

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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