Unassociated Document
Blue Holdings, Inc.
4901 Zambrano Street
 Commerce, CA 90040
 
March 11, 2009


Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549

 
Re.:
Registration Statement on Form S-8
Registration No. 333-147873
 
Ladies and Gentlemen:

The undersigned hereby requests the withdrawal of its registration statement on Form S-8 (Registration  No.333-147873). None of the securities registered in that registration statement have been issued or sold.

 
 
Very truly yours,
 
/s/ Paul Guez
Paul Guez
Chairman