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Pet Quarters, Inc. 720 East Front Street Lonoke, Arkansas 72086 March 6, 2000 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Pet Quarters, Inc. Withdrawal of Registration Statement on Form 10-SB12G File No: 000-28469 Dear Sir or Madam: Pet Quarters, Inc. hereby withdraws the Company's Registration Statement, Form 10-SB12G, File No. 000-28469 effective immediately. Best regards, Pet Quarters, Inc. /s/ Steven Dempsey, President
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