SoPac Cellular Solutions Inc. 4438 Vesper Avenue, Suite 2 Sherman Oaks, CA 91403 Phone: (949)355-4559 Fax: (309)423-7471 VIA EDGAR October 24, 2008 United States Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington D.C. 20002 Re: SoPac Cellular Solutions Inc. Request to Withdraw Post-Effective Registration Statement on Form SB-2 (RW) SEC File Number 333-138217 Ladies and Gentlemen: Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), SoPac Cellular Solutions Inc. (the " Registrant") hereby requests immediate withdrawal of its Post-Effective Registration Statement on Form SB-2 (File No. 333-138217), which was filed with the Securities and Exchange Commission (the "Commission") on November 22, 2006, along with any amendments and exhibits. The Registrant believes that withdrawal of the Post-Effective Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under the Securities Act. The Registrant is withdrawing the Post-Effective Registration Statement as it was not necessary that it be filed. Please note that the Registration Statement was a voluntary filing under Section 12(g) of the Securities Exchange Act of 1934, as amended. It is our understanding that this application for withdrawal of the Post-Effective Registration Statement will be deemed granted as of the date that it is filed with the Commission unless, within fifteen days after such date, the Registrant receives notice from the Commission that this application will not be granted. If you have any questions regarding this application for withdrawal, please contact the undersigned at (949)355-4559, or the Company's counsel, Joseph I. Emas at (305) 531-1174. Very truly yours, By /s/ Ezra E. Ezra --------------------------------------- Ezra E. Ezra Chief Executive Officer