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SKINS, INC.
1 Newark Street, Suite 25A
Hoboken, New Jersey 07030
 (201) 377-5502

Via Edgar

June 24, 2009

United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington D.C. 20002

Re: Skins, Inc.

SEC File Number: 333-159013

Ladies and Gentlemen:
 
Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended (the "Securities Act"), Skins, Inc. (the " Registrant") hereby requests immediate withdrawal of its Registration Statement on Form S-1 (File No. 333-159013), which was originally filed with the Securities and Exchange Commission (the "Commission") on May 6, 2009, along with any amendments and exhibits (the "Registration Statement"). No securities have been issued under this S-1 Registration Statement.
 
The Registrants believes that withdrawal of the Registration Statement is consistent with the public interest and the protection of investors, as contemplated by Rule 477(a) under the Securities Act. The Registrant is withdrawing the Registration Statement to avoid the automatic effectiveness of the Registration Statement sixty days after its initial filing before the Registrant has had an opportunity to fully respond to the comments of the Commission staff. Please note that the Registration Statement was a voluntary filing under Section 12(g) of the Securities Exchange Act of 1934, as amended.
 
It is our understanding that this application for withdrawal of the Registration Statement will be deemed granted as of the date that it is filed with the Commission unless, within fifteen days after such date, the Registrant receives notice from the Commission that this application will not be granted.
 
If you have any questions regarding this application for withdrawal, please contact the undersigned at (201) 377-5502, or the Company's counsel, Joseph I. Emas at (305) 531-1174.

  Very truly yours,  
       
  By /s/ Mark Klein  
    Mark Klein  
   
Chief Executive Officer