Withdrawal of Registration Statement (rw)

Sterling Consolidated Corp.

1105 Green Grove Road

Neptune, New Jersey 07753

July 24, 2013

VIA EDGAR

Pamela Long, Assistant Director

Division of Corporation Finance

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

	Re:	Sterling Consolidated Corp.
		Registration Statement on Form S-1
		Filed June 21, 2013
		File No. 333-189537

Ladies and Gentlemen:

Pursuant to Rule 477 under the Securities Act of 1933 (the “Act”), Sterling Consolidated Corp. (the “Company”) requests the withdrawal of the Company’s Registration Statement on Form S-1 originally filed on June 21, 2013, File No. 333-189537 (the “S-1 Registration Statement”). The Company has elected to withdraw the S-1 Registration Statement after receipt of a specific comment from the Securities & Exchange Commission (the “Commission”) advising that a withdrawal of the S-1 Registration Statement was appropriate. No sales of the Company’s common stock have been or will be made pursuant to the S-1 Registration Statement. The Company may in the future rely on Rule 155(c) for subsequent private offerings of its securities and utilize the “Safe Harbor” from integration provided by Rule 155.

The Company requests that in accordance with Rule 457 (p) under the Securities Act, all fees paid to the Commission in connection with the filing of the above-captioned registration statement be credited for future use. If you have any questions regarding this application, please contact our legal counsel, Gregg E. Jaclin at (732) 409-1212.

Sincerely,

Sterling Consolidated Corp.

By: /s/ Darren DeRosa

Name: Darren DeRosa

Title: Chief Executive Officer