Pogo Jet, a Chicopee, Mass., provider of a private jet charter service, filed to go public and raise $103.5 million.

Remarkably, the company wants to do so despite having no revenue. It won’t even launch its service until 2009, and is still awaiting government approval. Its surprising that it wants the public market to fund its launch.

Here’s the SEC filing.

The IPO will be conducted through an “OpenIPO” process, which allows buyers bid for the shares in an auction. Google used his method when it went public.

It has raised about $12.6 million of financing from Gilder Gagnon & Howe, Long River Ventures, Tiger Management, Village Ventures and Worcester Capital Partners.

For the first six months of the year, Pogo Jet had a net loss of $799,600.