MerchantOnline.com, Inc.
902 Clint Moore Road, Suite 114
Boca Raton, Florida 33487
Mr. Richard Wulff
Chief Office of Small Business
Division of Corporation Finance
United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Termination of S-3 Filing
SEC File #333-45526
Dear Mr. Wulff:
Please allow this letter to serve as our request to withdraw the
pending S-3 filing, SEC file #333-45526. The filing is being withdrawn due to
the fact that we have terminated our investment agreement with Swartz Equity.
Accordingly, the purpose for the filing no longer exists.
Very truly yours,
/s/ MICHAEL D. KARSCH
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Michael D. Karsch
Vice President and General Counsel
cc: David Link
Tarek Kirschen