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SMSA Crane Acquisition Corp.

174 FM 1830

Argyle, TX 76226

(972) 233-0300 (phone)

(940) 455-7337 (fax)

 

November 23, 2009

 
 

Mr. H. Christopher Owings

Assistant Director
United States Securities and Exchange Commission
Judiciary Plaza
100 F Street, N.W.
Washington, DC 20549
Mail Stop 3561

 
 
Re: SMSA Crane Acquisition Corp.
Registration Statement on Form 10
Filed October 8, 2009
File No. 0-53800
 
Dear Mr. Owings:
 

          SMSA Crane Acquisition Corp. (the “Company”), hereby requests the withdrawal of its Registration Statement on Form 10, SEC File No. 0-53800. If the Staff has any questions or comments, please call our legal counsel, Richard B. Goodner at 214-587-0653.

 
 
Very Truly Yours,
 
/s/ Timothy P. Halter
 
Timothy P. Halter
President, Chief Executive Officer
And Chief Financial Officer