<SEC-DOCUMENT>0001193125-25-125408.txt : 20250523
<SEC-HEADER>0001193125-25-125408.hdr.sgml : 20250523
<ACCEPTANCE-DATETIME>20250523060319
ACCESSION NUMBER:		0001193125-25-125408
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250523
DATE AS OF CHANGE:		20250523

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PHI Group, Inc./DE
		CENTRAL INDEX KEY:			0000350403
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR TRANSPORTATION, NONSCHEDULED [4522]
		ORGANIZATION NAME:           	01 Energy & Transportation
		EIN:				842513763
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-274852
		FILM NUMBER:		25979174

	BUSINESS ADDRESS:	
		STREET 1:		2001 SE EVANGELINE THRUWAY
		STREET 2:		-
		CITY:			LAFAYETTE
		STATE:			LA
		ZIP:			70508
		BUSINESS PHONE:		(337) 235-2452

	MAIL ADDRESS:	
		STREET 1:		PO BOX 90808
		CITY:			LAFAYETTE
		STATE:			LA
		ZIP:			70509

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PHI INC
		DATE OF NAME CHANGE:	20060103

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PETROLEUM HELICOPTERS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>d32914drw.htm
<DESCRIPTION>RW
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<Center><DIV STYLE="width:8.5in" align="left">
 <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman" ALIGN="right">May&nbsp;23, 2025 </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman"><B><U>VIA EDGAR </U></B></P> <P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Division of Corporate Finance </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Securities and Exchange Commission </P> <P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">100 F Street, N.E. </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Washington, D.C. 20549 </P> <P STYLE="font-size:12pt;margin-top:0pt;margin-bottom:0pt">&nbsp;</P>
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<TD WIDTH="4%">&nbsp;</TD>
<TD WIDTH="5%" VALIGN="top" ALIGN="left">Re:<I></I></TD>
<TD ALIGN="left" VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman; " ALIGN="left"><I>PHI Group, Inc.</I> </P></TD></TR></TABLE>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>Request to Withdraw Registration Statement on Form <FONT STYLE="white-space:nowrap">S-1</FONT></I> </P>
<P STYLE="margin-top:0pt; margin-bottom:0pt; margin-left:9%; font-size:10pt; font-family:Times New Roman"><I>File No.</I><I></I><I><FONT STYLE="white-space:nowrap">&nbsp;333-274852</FONT> </I> </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; font-size:10pt; font-family:Times New Roman">Ladies and Gentlemen: </P> <P STYLE="margin-top:6pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">Pursuant to Rule 477
promulgated under the Securities Act of 1933, as amended (the &#147;Securities Act&#148;), PHI Group, Inc., a Delaware corporation (the &#147;Company&#148;), hereby respectfully requests the withdrawal of its Registration Statement on Form <FONT
STYLE="white-space:nowrap">S-1</FONT> (File <FONT STYLE="white-space:nowrap">No.&nbsp;333-274852)</FONT> initially filed with the Securities and Exchange Commission (the &#147;Commission&#148;) on October&nbsp;4, 2023, together with all exhibits
thereto (the &#147;Registration Statement&#148;), with such request to be approved effective as of the date hereof or the earliest practicable date hereafter. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company requests withdrawal of the Registration Statement because it has determined not to pursue the contemplated public offering at this
time. The Commission has not declared the Registration Statement effective under the Securities Act and the Company confirms that no securities have been sold pursuant to the Registration Statement. </P>
<P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">The Company also requests that, in accordance with Rule 457(p) promulgated under the Securities Act, all fees paid to the Commission in
connection with the filing of the Registration Statement be credited to the Company&#146;s account for future use. </P> <P STYLE="margin-top:12pt; margin-bottom:0pt; text-indent:4%; font-size:10pt; font-family:Times New Roman">If you have any
questions regarding this application for withdrawal, please contact Peter Wardle of Gibson, Dunn&nbsp;&amp; Crutcher LLP at (213) <FONT STYLE="white-space:nowrap">229-7242.</FONT> </P>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Sincerely,</P></TD></TR>
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<TD VALIGN="top"> <P STYLE="margin-top:0pt; margin-bottom:1pt; border-bottom:1px solid #000000; font-size:10pt; font-family:Times New Roman">/s/ David Lawrence</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:1.00em; text-indent:-1.00em; font-size:10pt; font-family:Times New Roman">Name: David Lawrence</P></TD></TR>
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<TD VALIGN="top"> <P STYLE=" margin-top:0pt ; margin-bottom:0pt; margin-left:3.00em; text-indent:-3.00em; font-size:10pt; font-family:Times New Roman">Title:&#8194;&#8201;&#8202;SVP of Finance</P></TD></TR>
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