[LETTERHEAD OF MODEM MEDIA . POPPE TYSON, INC.]
April 28, 2000
Re: Modem Media . Poppe Tyson, Inc.
Registration Statement on Form S-3
(File No. 333-32542)
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC 20549
Attn: Suzanne Hayes
Dear Ms. Hayes:
In light of current market conditions, Modem Media . Poppe Tyson, Inc.
hereby requests withdrawal of the above-referenced Registration Statement
pursuant to Rule 477 of the Securities Act of 1933, as amended. Modem Media .
Poppe Tyson, Inc. does not believe withdrawal to be inconsistent with the
public interest or the protection of investors.
Very truly yours,
MODEM MEDIA . POPPE TYSON, INC.
By: /s/ Sloane Levy
--------------------------------
Sloane Levy
Vice President, General Counsel and
Corporate Secretary