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netValue, Inc.
1960 Bronson Road
Building Two
Fairfield, CT 06430
August 24, 1998
VIA FACSIMILE (202) 942-9648
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AND FIRST-CLASS, U.S. MAIL
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Mr. H. Christopher Owings
United States Securities and
Exchange Commission
Judiciary Plaza
450 5th Street, N.W.
Washington, DC 20549
RE: NETVALUE, INC.
Amendment No. 3 to Form S-1 Filed August 13, 1998
File Number 333-43443
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Dear Mr. Owings:
netValue, inc. (the "Company"), pursuant to Rule 477 promulgated under
the Securities Act of 1933, as amended, hereby requests that the Commission
consent to the withdrawal of its Registration Statement on Form S-1, as amended,
which was filed on August 13, 1998. The Company has determined not to proceed
with the initial public offering of its Common Stock at this time.
The undersigned requests copies of any Order entered by the Commission
with respect to this request for withdrawal.
Very truly yours,
/s/ R. Scott Wills
R. Scott Wills
President and Chief Executive Officer
