RW 1 v035485_viceroy-rw.txt Viceroy Acquisition Corporation 8235 Forsyth Boulevard, Suite 400 Clayton, Missouri 63105 February 13, 2006 VIA EDGAR TRANSMISSION Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W Mail Stop 3561. Washington, D.C. 20549 Re: Viceroy Acquisition Corporation Registration Statement on Form S-1 File No. 333-128073 Application for Withdrawal Ladies and Gentlemen: Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Viceroy Acquisition Corporation (the "Registrant") hereby respectfully requests that the Securities and Exchange Commission consent to the withdrawal of its Registration Statement on Form S-1 (Registration No. 333-128073), together with all exhibits and amendments thereto (the "Registration Statement"). No securities were sold or will be sold under the Registration Statement. The application herein is made on the grounds that the Registrant has determined at this time not to proceed with the proposed offering in the United States, as filed, and may undertake a subsequent private offering in reliance on Rule 155(c) and/or may pursue admission for trading on a non-United States public market. Please address any questions you may have to Jeffrey P. Schultz at Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., 666 Third Avenue, New York, New York 10017, telephone number (212) 692-6732, facsimile number (212) 983-3115. Thank you for your assistance with this matter. Sincerely, VICEROY ACQUISITION CORPORATION By: /s/ Paul Anthony Novelly ---------------------------- Paul Anthony Novelly, Chairman cc: Jay Ingram, Esq. Securities and Exchange Commission Jeffrey P. Schultz, Esq. Mintz Levin Cohn Ferris Glovsky and Popeo, PC