Stewart Finance Co Holdings Inc · RW · On 8/4/00Document 1 of 1 · RW · Request for Withdrawal________________________________________________________________________________________________________________________________________________________________
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Stewart Finance Co Holdings Inc · RW · On 8/4/00Document 1 of 1 · RW · Request for Withdrawal ________________________________________________________________________________
1August 4, 2000VIA HAND DELIVERYGreg Dundas, Esq.Division of Corporation FinanceUnited States Securities and Exchange CommissionMail Stop 4-8450 Fifth Street, N.W.Washington, D.C. 20549Re: Stewart Finance Company Holdings, Inc.Registration Statement on Form SB-2 (File No. 333-90915)Dear Mr. Dundas:Pursuant to Rule 477(a) and (c) under the Securities Act of 1933, asamended, Stewart Finance Company Holdings, Inc., a Georgia corporation (the"Company"), hereby requests that the Securities and Exchange Commission consent
to the withdrawal of the Company’s registration statement on Form SB
-2 (FileNo. 333-90915), filed with the SEC on November 12, 1999 (the "RegistrationStatement").The request to withdraw the Registration Statement is being madeconcurrently with a request to withdraw the registration statement on Form SB-2(File No. 333-76243) of Stewart Finance Company, a wholly-owned subsidiary ofthe Company. The Company has determined not to offer its securities to thepublic at this time given actions currently contemplated by Stewart FinanceCompany.The Company believes that withdrawal of the Registration Statement isconsistent with the public interest and the protection of investors, and notesthat neither the Company nor anyone acting on its behalf circulated preliminaryprospectuses in connection with the proposed offering.