0001683168-23-007125.txt : 20231013 0001683168-23-007125.hdr.sgml : 20231013 20231013101713 ACCESSION NUMBER: 0001683168-23-007125 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20231013 DATE AS OF CHANGE: 20231013 FILER: COMPANY DATA: COMPANY CONFORMED NAME: COSTAS INC CENTRAL INDEX KEY: 0001178660 STANDARD INDUSTRIAL CLASSIFICATION: DENTAL EQUIPMENT & SUPPLIES [3843] IRS NUMBER: 880411500 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-269076 FILM NUMBER: 231324122 BUSINESS ADDRESS: STREET 1: 424 E CENTRAL BLVD STREET 2: SUITE 308 CITY: ORLANDO STATE: FL ZIP: 32801 BUSINESS PHONE: 321-465-9899 MAIL ADDRESS: STREET 1: 424 E CENTRAL BLVD STREET 2: SUITE 308 CITY: ORLANDO STATE: FL ZIP: 32801 RW 1 costas_rw.htm REGISTRATION WITHDRAWAL

COSTAS, INC.

424 East Central Boulevard, Suite 308

Orlando, Florida 32801

October 13, 2023

Jessica Ansart

Office of Industrial Applications and Services

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

Re:	Costas, Inc.
	Request to Withdraw Registration Statement on Form S-1
	Originally Filed December 30, 2022
	File No. 333-269076

Dear Ms. Ansart:

Pursuant to Rule 477 of Regulation C under the Securities Act of 1933, as amended, Costas, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal of the Registration Statement on Form S-1 (File No. 333-269076), together with all exhibits and amendments thereto (collectively, the “Registration Statement”), effective as of the date hereof or as soon as practicable thereafter.

The Registration Statement has not been declared effective and no securities covered by the Registration Statement have been sold. The Registrant has decided not to pursue the registration due to costs associated with the preparation of the financial statements required to be included in the Registration Statements and the Registrant’s lack of funds available for payment thereof.

In accordance with Rule 457(p) of Regulation C, the Registrant requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.

Please do not hesitate to contact the undersigned or Eric Newlan of Newlan Law Firm, PLLC, counsel to the Registrant, at (940) 367-6154, with any questions relating to this matter.

Very truly yours,

/s/ James D. Brooks

James D. Brooks

Chief Executive Officer