<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001143313</cik>
        <entityName>NYSE Amex</entityName>
    </exchange>

    <issuer>
        <cik>0001393718</cik>
        <entityName>SP Acquisition Holdings, Inc.</entityName>
        <fileNumber>001-33711</fileNumber>
        <address>
            <street1>590 Madison Avenue</street1>
            <street2>32nd Floor</street2>
            <city>New York</city>
            <stateOrCountryCode>NY</stateOrCountryCode>
            <stateOrCountry>NEW YORK</stateOrCountry>
            <zipCode>10022</zipCode>
        </address>
        <telephoneNumber>(212) 520-2300</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Warrants, exercisable for Common Stock at an exercise price of $7.50 per share</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(3)</ruleProvision>

    <signatureData>
        <signatureName>Cecilia Cheung</signatureName>
        <signatureTitle>Manager</signatureTitle>
        <signatureDate>2009-10-15</signatureDate>
    </signatureData>
</notificationOfRemoval>
