The 4Less Group, Inc.

106 West Mayflower

Las Vegas, Nevada 89030

(702) 267-6100

 

April 7, 2020

 

FILED AS CORRESPONDENCE VIA EDGAR

 

Securities and Exchange Commission

100 F Street, N. W.

Washington, D.C. 20549

 

Re: The 4Less Group, Inc.
  Registration Statement on Form S-1, Registration No. 333-237270

 

Ladies and Gentlemen:

 

Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), The 4Less Group, Inc. (the “Registrant”) hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal as of the date hereof or at the earliest practicable date hereafter, of its Registration Statement on Form S-1 (File No. 333-237270), together with all exhibits thereto, filed on March 19, 2020 (the “Registration Statement”).

 

The Registrant hereby confirms that no securities were sold in open market transactions and that no securities will be sold pursuant to the Registration Statement.

 

Pursuant to Rule 477(b) of the Securities Act, the Registrant understands that this request for withdrawal of the Registration Statement will be deemed granted as of the date hereof unless the Registrant receives notice from the Commission within 15 days of the date hereof that such request will not be granted.

 

Pursuant to Rule 457(p) of Regulation C, the Registrant requests that all fees paid to the Commission in connection with the filing of the Registration Statement be credited for future use.

 

Please contact our legal counsel, Frederick M. Lehrer, Esquire of Frederick M. Lehrer, P. A. at (561) 706-7646 or flehrer@securitiesattorney1.com with any questions regarding this matter.

 

/s/ Tim Armes

 

Tim Armes

Chief Executive Officer

 


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