-----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, KWT4vjO5AAiu4PHdVmQ47gd85NQfUyjS46lGfVj4vaK+s1BWnZ7qMsYtUqJcaoQZ RAH/TNF9NLGjIt74z+TjjA== 0001116502-06-001924.txt : 20060920 0001116502-06-001924.hdr.sgml : 20060920 20060920102225 ACCESSION NUMBER: 0001116502-06-001924 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060920 DATE AS OF CHANGE: 20060920 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNIVERSAL COMMUNICATION SYSTEMS INC CENTRAL INDEX KEY: 0001098207 STANDARD INDUSTRIAL CLASSIFICATION: AIR COND & WARM AIR HEATING EQUIP & COMM & INDL REFRIG EQUIP [3585] IRS NUMBER: 860887822 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-132934 FILM NUMBER: 061099407 BUSINESS ADDRESS: STREET 1: 407 LINCOLN ROAD STREET 2: SUITE 6K CITY: MIAMI STATE: FL ZIP: 33139 BUSINESS PHONE: 5108396100 MAIL ADDRESS: STREET 1: 407 LINCOLN ROAD STREET 2: SUITE 6K CITY: MIAMI STATE: FL ZIP: 33139 FORMER COMPANY: FORMER CONFORMED NAME: WORLD WIDE WIRELESS COMMUNICATIONS INC DATE OF NAME CHANGE: 20000124 RW 1 universalcorresp.htm REGISTRATION WITHDRAWAL BP - x1-55554 - Universal - Corresp


Universal Communication Systems, Inc.
407 Lincoln Road
Suite 12F
Miami Beach, Florida  33139
(305) 672-6344


September 19, 2006



BY EDGAR


Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC  20549

Attention:

Brigitte Lippmann, Esq.

RE:

Universal Communication Systems, Inc.

Registration Statement on Form SB-2

File No.: 333-132934

Request for Withdrawal of Registration Statement

on Form SB-2

Ladies and Gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933, as amended (the “Securities Act”), Universal Communication Systems, Inc. (the “Company”) hereby requests the consent of the Securities and Exchange Commission (the “Commission”) to the withdrawal of its Registration Statement on Form SB-2 (File No. 333-132934), together with all exhibits and amendments thereto (collectively, the “Registration Statement”).

The Registration Statement was initially filed with the Commission on Form S-1 on April 4, 2006 and amended on July 13, 2006, August 11, 2006 and September 8, 2006.

The Registration Statement has not been declared effective by the Commission, and no offers or sales of the securities have been made pursuant to the Registration Statement.

The Company believes that withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under the Securities Act.  Moreover, the Company is withdrawing the Registration Statement at the request of the Commission.  





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The Company hereby respectfully requests that in accordance with Rule 457(p) of the Securities Act, 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 or comments relating to this request for withdrawal, please contact Mr. Zwebner, at (305) 672-6344.

 

Very truly yours,

  
 

UNIVERSAL COMMUNICATION SYSTEMS, INC.

  
 

/s/ MICHAEL J. ZWEBNER                                              

 

Michael J. Zwebner

 

Chairman and Chief Executive Officer






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