GROUP MANAGEMENT, CORP. 13135 Dairy Ashford, Suite 525 Sugar Land, Texas 77478 (281) 295-8400 October 10, 2002 VIA EDGAR --------- Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: GROUP MANAGEMENT, CORP. REGISTRATION STATEMENT ON FORM SB-2 REGISTRATION NO. 333-60056 Ladies and Gentlemen: Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, Group Management, Corp. hereby requests withdrawal of the above-referenced registration statement, which was filed on October 10, 2001. We have made this request due to current market conditions, and no securities sought to be registered under the registration statement have been sold. We understand that our request to withdraw the registration statement will be deemed granted at the time this letter is filed with the Commission, unless the Commission notifies us within fifteen days thereafter that our request will not be granted. Very truly yours, GROUP MANAGEMENT, CORP. By: /s/ ELORIAN LANDERS -------------------------------- ELORIAN LANDERS Chief Executive Officer and Director