November
6, 2007
VIA
EDGAR ONLY
Securities
and Exchange Commission
450
Fifth
Street, N.W.
Washington,
DC 20549
Re: Ethos
Environmental, Inc.
File
Number: 333-143709
Form
SB-2 filed June 13, 2007
Dear
Sir
or Madam:
Pursuant
to Rule 477(a) under the Securities Act of 1933, as amended, (the “Act”) Ethos
Environmental, Inc. (the “Registrant”) hereby respectfully requests that the
Securities and Exchange Commission (the “Commission”) consent to the withdrawal
of its registration statement on Form SB-2 (File No. 333-143709) initially
filed
with the Commission on June 13, 2007, and all exhibits filed thereto (the
“Registration Statement”).
Please
be
advised that the Registrant’s Board of Directors has determined not to proceed
with the Registration Statement.
This
will
also confirm that the Registration Statement was not declared effective by
the
Commission, no securities were sold in connection with the Registration
Statement and the Registrant has not offered or sold any of its securities
in
violation of the registration provisions of the Act.
The
Registrant hereby further requests, in accordance with Rule 457(p) of the
Act,
that all fees paid by the Registrant to the Commission in connection with
the
filing of the Registration Statement be credited to the Registrant's account
with the Commission for further use.
Please
contact Luis Carrillo, Esq. at (619) 399-3102 with any questions regarding
this
request for withdrawal.
Very
truly yours,
/s/
ENRIQUE DE VILMORIN
Enrique
de Vilmorin
Chief
Executive Officer