rw06898_11192008.htm
WESTERN
SIZZLIN CORPORATION
416
South Jefferson Street, Suite 600
Roanoke,
Virginia 24011
November
19, 2008
VIA
EDGAR
United
States Securities and Exchange Commission
100 F.
Street, N.E.
Mail Stop
3561
Washington,
D.C. 20549
Attention: Max
A. Webb, Esq.
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Re:
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Western
Sizzlin Corporation
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Application
for Withdrawal of
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Registration Statement
on Form S-4 (File No.
333-154313)
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Dear Mr.
Webb:
Pursuant
to Rule 477 promulgated under the Securities Act of 1933, as amended, Western
Sizzlin Corporation (the “Company”) is filing a request with the Securities and
Exchange Commission (the “SEC”) that its Registration Statement on Form S-4
filed with the SEC on October 15, 2008 (File No. 333-154313), together with all
exhibits thereto (collectively, the “Registration Statement”), be
withdrawn. The Company is withdrawing the Registration Statement
because the Company has determined not to proceed with the exchange offer
contemplated by the Registration Statement at this time. The
Registration Statement has not been declared effective by the SEC and no
securities were offered or sold in connection with the Registration
Statement.
If you
and/or the Staff have any questions related to the withdrawal of the
Registration Statement, please contact the Company’s counsel, Michael R. Neidell
of Olshan Grundman Frome Rosenzweig & Wolosky LLP, at (212)
451-2230.
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Very
truly yours,
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Western
Sizzlin Corporation
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By:
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/s/ Robyn
B. Mabe |
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Robyn
B. Mabe
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Chief
Financial Officer
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