XsunX,
Inc.
65
Enterprise
Aliso
Viejo, CA 92656
March
19,
2008
U.S.
Securities and Exchange Commission
100
F.
Street, NE
Washington,
DC 20549
Re:
|
XsunX,
Inc.
|
|
Request
for Withdrawal of:
|
|
Amendment
No. 1 to Registration Statement on Form S-1
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|
Filed
on March 5, 2008 (at 6:00am)
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File
No. 333-148762
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Ladies
and Gentleman:
XsunX,
Inc. (the “Company”)
hereby
requests the withdrawal of Amendment No. 1 to its Registration Statement on
Form
S-1 (File No. 333-148762) as erroneously filed with the U.S. Securities and
Exchange Commission (the “Commission”)
on
EDGAR at 6:00am on March 5, 2008 (the “Registration
Statement”).
We
are
requesting a withdrawal solely due to the fact that the Registration Statement
was filed without one of the Company’s Auditor Reports attached thereto. We
believe that such withdrawal is consistent with the public interest and the
protection of investors. The omission was not detected until shortly after
the
Registration Statement was filed. A corrected Registration Statement was filed
via EDGAR at 2:20pm on the same day (March 5, 2008).
Sincerely,
/s/
Tom
Djokovich
Tom
Djokovich
XsunX,
Inc.