-----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, GfSGVl3j1mXtk4i/NiXTJl75rCkwy4otztMdUlsBhkfswPWp9xLstii/AdctQXX/ 8MajVhI+nnLqZGqqyrfEwg== 0000012779-11-000007.txt : 20110223 0000012779-11-000007.hdr.sgml : 20110223 20110223095954 ACCESSION NUMBER: 0000012779-11-000007 CONFORMED SUBMISSION TYPE: RW WD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110223 DATE AS OF CHANGE: 20110223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BLUE RIDGE REAL ESTATE CO CENTRAL INDEX KEY: 0000012779 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE [6500] IRS NUMBER: 240854342 STATE OF INCORPORATION: PA FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: RW WD SEC ACT: SEC FILE NUMBER: 333-118845 FILM NUMBER: 11630810 BUSINESS ADDRESS: STREET 1: PO BOX 707 STREET 2: ROUTE 940 AND MOSEYWOOD RD CITY: BLAKESLEE STATE: PA ZIP: 18610 BUSINESS PHONE: 5704438433 MAIL ADDRESS: STREET 1: PO BOX 707 STREET 2: ROUTE 940 AND MOSEYWOOD RD CITY: BLAKESLEE STATE: PA ZIP: 18610 RW WD 1 formrwwdfile333118845.htm WITHDRAWAL OF REQUEST FOR WITHDRAWAL FILE 333-118845 Converted by EDGARwiz

BLUE RIDGE REAL ESTATE COMPANY and

BIG BOULDER CORPORATION

RTE 940 and MOSEYWOOD ROAD

P. O. BOX 707

BLAKESLEE, PA 18610





February 23, 2011

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, DC 20549


Attention:  Mr. Thomas Kluck, Legal Branch Chief, Assistant Director’s Office, Office 8


 

Re:

Blue Ridge Real Estate Company/Big Boulder Corporation

Registration Statement on Form S-8 (File No. 333-118845)

Withdrawal of Request for Withdrawal of Registration Statement

Dear Mr. Kluck

Blue Ridge Real Estate Company, a Pennsylvania corporation (“Blue Ridge”) and Big Boulder Corporation, a Pennsylvania corporation (“Big Boulder” and, together with Blue Ridge, the “Registrants”), are hereby withdrawing our Request for Withdrawal of our combined Registration Statement (File No. 333-118845), dated February 15, 2011 and filed with the Commission on February 15, 2011.

If you have any questions regarding this application, please contact me at (570) 443-8433.

Sincerely,

 

 

 

 

Blue Ridge Real Estate Company

Big Boulder Corporation

 

 

By:

 

/s/ Eldon D. Dietterick

Name:

 

Eldon D. Dietterick

Title:

 

Executive Vice President and Treasurer





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