[Speedemissions, Inc. Letterhead]
July 28, 2009
VIA EDGAR AND FEDERAL EXPRESS
United States Securities
and Exchange Commission
Division of Corporation Finance
100 F Street NE
Washington, D.C. 20549
Re: | Speedemissions, Inc. |
Form RW re: Post-Effective Amendment No. 2 to Form SB-2 (File No. 333-118940)
Filed July 28, 2009
Ladies and Gentlemen:
Speedemissions, Inc. has elected to withdraw the above-referenced Post-Effective Amendment No. 2 to Form SB-2, which was filed on December 5, 2005 (File No. 333-118940). This Post-Effective Amendment was never declared effective by the Securities and Exchange Commission.
If you have any questions regarding this application for withdrawal, please contact Jennifer M. Moseley of Burr & Forman LLP, at (205) 458-5442.
Thank you for your time and attention to this matter.
Very truly yours, |
Richard A. Parlontieri |
Richard A. Parlontieri |
President |