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[ON COMPLETE WELLNESS CENTERS, INC. LETTERHEAD]
February 23, 2000
Ms. Carol M. McGee
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Complete Wellness Centers, Inc.
Registration Statement on Form SB-2, File No. 333-93411
Dear Ms. McGee:
Complete Wellness Centers, Inc. hereby formally requests the immediate
withdrawal of the above referenced registration statement as the Company has
decided to pursue other financing arrangements. If you need any further
information, please call me at 407-673-3073. Thank you for your prompt
assistance with this matter.
Very truly yours,
/s/ Rebecca R. Irish
Rebecca R. Irish
Chief Financial Officer
Cc: Joseph J. Raymond, Jr., Chief Executive Officer
Thomas A. Simser, Jr., Esq., Winderweedle, Haines, Ward & Woodman, P. A.
Lawrence B. Fisher, Esq., Orrick, Herrington & Sutcliffe LLP
