
3040
Post Oak Blvd., Floor 18, Suite 164
Houston,
TX 77056
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Industrial Applications and Services
100
F Street, N.E.
Washington,
D.C. 20549-3628
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Re: |
XCF
Global, Inc. |
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|
Request
to Withdraw Registration Statement on Form S-1 |
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|
Filed
on October 22, 2025 |
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|
File
No. 333-291020 |
Ladies
and Gentlemen:
Pursuant
to Rule 477 under the Securities Act of 1933, as amended (the “Securities Act”), XCF Global, Inc. (the “Registrant”),
hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal,
effective as of the date hereof or at the earliest practicable date hereafter, of the Registrant’s Registration Statement on Form
S-1 (File No. 333-291020) filed with the Commission on October 22, 2025, together with all amendments and exhibits thereto (collectively,
the “Registration Statement”), effective as of the date hereof.
The
Registrant has decided not to continue to pursue the equity line of credit transactions due to business decisions and confirms that no
further securities covered by the Registration Statement will be issued or sold. Based on the foregoing, the Registrant submits that
the withdrawal of the Registration Statement is consistent with the public interest and the protection of investors.
Pursuant
to Rule 477(b) under 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. In accordance with Rule 457(p) under the Securities Act, the Registrant requests that all fees
paid to the Commission in connection with the filing of the Registration Statement be credited to the Registrant’s account for
future use.
We
appreciate your time and attention to this matter. Should you have any questions, please call our counsel, Julio Esquivel, of Shumaker,
Loop & Kendrick, LLP, at (813) 227-2325.
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Very
truly yours, |
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|
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By: |
/s/
Harvey Schnitzer |
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Name: |
Harvey
Schnitzer |
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Title: |
Chief
Financial Officer |
c:
Julio C. Esquivel, Shumaker, Loop & Kendrick, LLP