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[VIALINK LETTERHEAD]
July 13, 2000
VIA EDGAR
Securities and Exchange Commission
Attn: Elliot Staffin, Esq.
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: The viaLink Company
Registration Statement on Form SB-2 (Reg. No. 333-33034)
Request for Withdrawal
Ladies and Gentlemen:
Pursuant to Rule 477 of the General Rules and Regulations of the Securities
Act of 1933, as amended, on behalf of The viaLink Company (the "Company"), we
hereby request that the above-referenced Registration Statement originally filed
with the Commission on March 22, 2000, be withdrawn. The Company is requesting a
withdrawal of the Registration Statement on the grounds that it does not intend
to consummate the offering contemplated therein due to prevailing market
conditions. The Company has not sold or made any offers to sell any of the
shares covered by such Registration Statement.
Please provide the Company with a copy of the order granting withdrawal of
the Registration Statement as soon as it is available.
Please do not hesitate to contact the undersigned at (972) 934-5504 or the
Company's legal counsel, Akash D. Sethi of Brobeck, Phleger & Harrison LLP at
(214) 468-3718, if you have any questions regarding this application.
Very Truly Yours,
The viaLink Company
/s/ J. ANDREW KERNER
J. Andrew Kerner
Senior Vice President of Finance
and Chief Financial Officer
cc: Distribution List
