NEW YORK RESTAURANT GROUP INC
RW, 2000-05-31
EATING PLACES
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                  THE SMITH & WOLLENSKY RESTAURANT GROUP, INC.

                          1114 First Avenue, 6th Floor
                            New York, New York 10021

                                  May 25, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.

Washington, D.C. 20549
Attn:  Alfred Barbagallo

         Re:      The Smith & Wollensky Restaurant Group:
                  Withdrawal of Registration Statement

Ladies and Gentlemen:

     Pursuant  to Rule  477,  Regulation  C of the  Securities  Act of 1933,  as
amended,  The Smith &  Wollensky  Restaurant  Group,  Inc.  (f/k/a  The New York
Restaurant  Group,  Inc.),  hereby  requests the withdrawal of the  Registration
Statement  on Form S-1,  File No.  333-  83765,  filed with the  Securities  and
Exchange  Commission  on July 27, 1999.  Due to market  conditions,  the Smith &
Wollensky Restaurant Group, Inc. has decided not to proceed with the offering.

     Should you have any  questions  regarding  the above or require  additional
information, do not hesitate to contact me at (212) 838-2061.

                                   Sincerely,

                                   /s/Alan Stillman

                                   Alan Stillman,
                                   Chief Executive Officer




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