Baltic Intl USA Inc (BISA)

[dc_350]

So that's the corrected version that was referenced below? Seems odd that the dates of the distribution are the same even though it never took place...



Quality Resource Technologies, Inc.
6002 Rogerdale Road, Suite 500
Houston, TX 77072
Phone: [phone]
Fax: [phone]


VIA EDGAR


December 10, 2010

Mr. Edward M. Kelly
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Re: Quality Resource Technologies, Inc.
File No. 000-54157
Application for Withdrawal of Registration Statement

Dear Mr. Kelly:

Pursuant to Rule 477 of the Securities Act of 1933, as amended (the "Securities
Act"), Quality Resource Technologies, Inc. (the "Company") hereby respectfully
requests the withdrawal of its Registration Statement on Form 10 (File
No. 000-54157), initially filed on October 13, 2010 (the "Registration
Statement").

The Company requests withdrawal of the Registration Statement because it has
determined not to proceed with the public offering contemplated by the
Registration Statement in order to make corrections to the Registration
Statement and plans to re-file the Registration Statement on Form 10 as a new
document. The Company believes the withdrawal is in the best interests of the
Company's stockholders and is consistent with the public interest and
protection of investors. The Company hereby confirms that no securities have
been or will be sold pursuant to the Registration Statement and such
Registration Statement was not declared effective.

Should you have any questions concerning the foregoing, please contact the
undersigned at [phone].

Very truly yours,

/s/ David A. Grossman

David A. Grossman
Chief Executive Officer