wish the company luck w/SEC if and when tghey file
On behalf of 1st Miracle Group Inc. (the "Company"), we are today voluntarily
withdrawing the Company's Registration Statement on Form 10-SB (the "Form
10-SB") originally filed with the Securities and Exchange Commission on February
27, 2001, in order to permit the Company additional time to respond to comments
raised by the Commission. The Form 10-SB originally filed by the Company was
filed voluntarily.
If you have any questions regarding the foregoing, please fell free to contact
me at your convenience.
Very truly yours,
BARATTA & GOLDSTEIN