IBX GROUP, INC.
                             350 JIM MORAN BOULEVARD
                            DEERFIELD BEACH, FL 33442
                                 (954) 312-1660

April 28, 2005

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

         RE:      IBX GROUP, INC.
                  REGISTRATION STATEMENT ON FORM SB-2
                  FILED ON OCTOBER 13, 2004
                  FILE NO. 333-119702

Ladies and Gentlemen:

         Please note that on April 27, 2004, we filed a Form RW with the United
States Securities and Exchange Commission (the "COMMISSION") that referenced the
wrong registration statement. Specifically, that Form RW referenced a
registration statement with File No. 333-114180, which was filed on April 2,
2004. Instead, that Form RW should have referenced the registration statement
with File No. 333-119702. Accordingly, we are filing this new withdrawal request
to correct this error and also filing a Form RW WD with the Commission on this
date to withdrawal that Form RW.

         Pursuant to Rule 477(a) under the General Rules and Regulations under
the Securities Act of 1933, as amended (the "SECURITIES ACT"), please consider
this correspondence as an application to the Commission for an order permitting
IBX Group, Inc. (the "REGISTRANT") to withdraw its Registration Statement on
Form SB-2 (File No. 333-119702), filed with the Commission by the Registrant on
October 13, 2004 (the "REGISTRATION STATEMENT").

         No securities were sold in connection with the Registration Statement.

         The Registrant further requests that all fees paid to the Commission in
connection with the filing of the Registration Statement be credited for future
use in accordance with Rule 457(p) of the Securities Act.

         Accordingly, the Registrant hereby respectfully requests that, in
accordance with the provisions of Rule 477(a) under the Securities Act, an Order
granting the withdrawal of the Registration Statement be issued by the
Commission as soon as reasonably possible.

         If you have any questions or comments regarding the foregoing
application for withdrawal, please contact Clayton E. Parker, Esq., legal
counsel to the Registrant, at 305-539-3300. Please provide a copy of the Order
consenting to this withdrawal to Mr. Parker by facsimile at 305-358-7095. Thank
you for your assistance.

                                        By: /s/ Evan R. Brovenick
                                            ---------------------
                                            Evan R. Brovenick
                                            President, Chief Executive Officer
                                            and Chairman of the Board