Diguang International Development CO., Ltd. - Withdrawal of Registration Statement (ammendment) (AW)

DIGUANG INTERNATIONAL DEVELOPMENT CO., LTD.

23 ^rd Floor, Building A, Galaxy Century Building, No. 3069 Caitian Road,

Futian District, Shenzhen

People’s Republic of China

Post Code: 518052

August 14, 2008

U.S. Securities and Exchange Commission

Division of Corporation Finance

Attn: Alan Morris

100 F Street, NE

Washington, D.C. 20549-6010

Fax: (202) 772-9218

Diguang International Development Co., Ltd.

Request for Withdrawal of Amendment No. 2 to Form S-1

Filed on August 8, 2008

File No. 333-135061

Ladies and Gentlemen:

On behalf of Diguang International Development Co., Ltd., the “Company”, we hereby make an application to the Securities and Exchange Commission, the “Commission”, to withdraw our Amendment No. 2 to Form S-1 filed on August 8, 2008, the “Amendment”, due to the fact that the Amendment was transmitted to and accepted by the Commission on August 8, 2008 under the File Number “ 333-135061 ” as pre-effective amendment rather than File Number “ 333-135061 as post effective amendment.” The accession number for the filing is 0001144204-08-044741 .

The Company intends to immediately re-file the Amendment as post effective amendment under File Number “ 333-135061” as post effective amendment .

Please call Simon Luk of Heller Ehrman at (852) 2292 2222 or Eva Tsui at (852) 2292 2193 with any questions.

This amendment withdrawal is being filed to correct a wrong registration file number inadvertently assigned to the filed Amendment. The corrected Post Effective Amendment No. 2 will subsequently be filed.