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ATLAS PEARLMAN, P.A.
350 East Las Olas Boulevard
Suite 1700
Fort Lauderdale, Florida 33301
Telephone 954-763-1200
Telecopier 954-763-7800
`CORRES'
September 11, 2000
VIA EDGAR
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United States Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Richard K. Wulff, Chief, Office of Small Business Review
John Reynolds
Re: Circle Group Internet, Inc. (the "Company")
Registration Statement on Form SB-2
File No. 333-83701
Ladies and Gentlemen:
Pursuant to Rule 477(a) promulgated under the Securities Act of 1933,
as amended, Circle Group Internet, Inc., an Illinois corporation (the
"Company"), hereby requests that the Securities and Exchange Commission (the
"Commission") consent to the withdrawal of the Company's Registration Statement
(No. 333-83701) (the "Registration Statement"). The Company has postponed
indefinitely its plans to register the shares of its common stock on behalf of
its therein named shareholders so as to permit the public resale thereof by such
shareholders as contemplated by the Registration Statement.
The board of directors of the Company believes that it is in the best
interest of the Company to withdraw the above-referenced Registration Statement,
and respectfully requests that the Commission consent to such withdrawal.
Sincerely,
/s/ Roxanne K. Beilly
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Roxanne K. Beilly, Esq.
cc: Mr. Gregory J. Halpern
Mr. Frank K. Menon
Charles B. Pearlman, Esq.
Michael Missal, Esq.
Robert Rosenblum, Esq.
