U.S. Securities & Exchange Commission
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U.S. Securities and Exchange Commission

Securities Exchange Act of 1934
Release No. 52970 / December 16, 2005

An order has been issued granting the application of Sherwood Brands, Inc. to withdraw its common stock, $.01 par value, from listing and registration on the American Stock Exchange LLC., effective at the opening of business on December 19, 2005.


Modified: 02/15/2006