universalrw.htm

-----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, RvqDmMk91WSgihi1QlcWVDBMnWqemOOf6UtcsLfnxOI2yBcZrySdWyDwPjCvYYVW naVTt6ltDJIzPzofDYNhpw== 0001108017-07-000784.txt : 20071115 0001108017-07-000784.hdr.sgml : 20071115 20071115105946 ACCESSION NUMBER: 0001108017-07-000784 CONFORMED SUBMISSION TYPE: RW PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20071115 DATE AS OF CHANGE: 20071115 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Universal Tracking Solutions,Inc. CENTRAL INDEX KEY: 0001379528 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-ELECTRONIC PARTS & EQUIPMENT, NEC [5065] IRS NUMBER: 205249860 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: RW SEC ACT: SEC FILE NUMBER: 333-138975 FILM NUMBER: 071248246 BUSINESS ADDRESS: STREET 1: 3317 S. HIGLEY ST. STREET 2: SUITE 114-475 CITY: GILBERT STATE: AZ ZIP: 85297 BUSINESS PHONE: 877-279-8877 MAIL ADDRESS: STREET 1: 3317 S. HIGLEY ST. STREET 2: SUITE 114-475 CITY: GILBERT STATE: AZ ZIP: 85297 RW 1 universalrw.htm universalrw.htm

Universal Tracking Solutions, Inc.

3317 South Higley Road

Suite 114-475

Gilbert, AZ 85297

November 14, 2007

VIA EDGAR

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attn: Mr. Russell Mancuso

RE:	UNIVERSAL TRACKING SOLUTIONS, INC. Registration Statement on Form SB-2 File No. 333-138975

UNIVERSAL TRACKING SOLUTIONS, INC., a Nevada corporation (the "Registrant"), hereby applies, pursuant to Rule 477 of the Securities Act of 1933, as amended, to withdraw its amendment to its Registration Statement on Form SB-2/A (Registration No. 000-52704, Amendment No. 3), filed on June 5, 2007 (th e “Amended Registration Statement"). Please note that the facing page of the Amended Registration incorrectly states that this is Amendment No. 2.

The Registrant is requesting the withdrawal of the Amended Registration Statement because the Amended Registration Statement omitted required interim financial statements and may not have fully responded to the Staff’s pending comments. The Registrant will re-file an amended registration statement with current interim financial statements and restated disclosures promptly after the filing of this Form RW.

Accordingly, the Registrant hereby respectfully requests that an order granting the withdrawal of our Form SB-2 Amendment Number 3 be issued by the Securities and Exchange Commission as soon as reasonably possible.


	Very truly yours,

	UNIVERSAL TRACKING SOLUTIONS, INC.

	By:	/s/ Keith Tench
		Keith Tench
		President, Secretary and Treasurer (Principal Executive Officer, Principal Financial Officer, and Principal Accounting Officer)

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