NEW CENTURY COMPANIES, INC.
                           9835 Santa Fe Springs Road
                           Santa Fe Springs, CA 90670

                                                              August 28, 2006


VIA ELECTRONIC SUBMISSION

Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

         Re:      Registration Statement on Form SB-2 (the "Company")
                  Filed June 8, 2006
                  File No. 333-134863

Ladies and Gentlemen:

         The Company hereby respectfully requests pursuant to Rule 477 under the
Securities Act of 1933, as amended,  that the Securities and Exchange Commission
(the "Commission")  consent to the withdrawal by the Company of its Registrant's
Registration  Statement on Form SB-2 filed with the  Commission  on June 8, 2006
(File No. 333-134863) (the "Registration Statement"). No securities were offered
or sold  pursuant to the  Registration  Statement.  Please  apply the  Company's
filing fee to its account with the Commission.

         If you  have any  questions  concerning  this  matter,  please  contact
Marcelle S. Balcombe at (212) 930-9700.

         Thank you for your assistance in this matter.


                                         NEW CENTURY COMPANIES, INC.

                                         By: /s/ David Duquette
                                             ----------------------
                                             David Duquette
                                             President