GO ONLINE NETWORKS CORP, RW, 2000-01-10

GO ONLINE NETWORKS CORP
RW, 2000-01-10
BLANK CHECKS

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                    CUTLER LAW GROUP
             610  NEWPORT CENTER DRIVE, SUITE  800
                NEWPORT  BEACH,  CALIFORNIA  92660
                     (949) 719-1977                 M.  Richard  Cutler,  Esq.
                  FAX: (949) 719-1988               Brian  A.  Lebrecht,  Esq.
                   www.cutlerlaw.com                Vi  Bui,  Esq.
- --------------------------------------------------------------------------------

                   January  10,  2000


Richard  Wulff
Alison  Toledo
Maureen  Dallman
Al  Pavot
John  Reynolds
Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

     RE:     GO  ONLINE  NETWORKS  CORPORATION  ("GONT")
             AMENDMENT  NO.  1  TO  FORM  SB-2  REGISTRATION  STATEMENT
             FILED  ON  DECEMBER  3,  1999
             FILE  NO.  333-88615

Gentlemen  and  Ladies:

     Go  Online Networks Corporation hereby withdraws its Form SB-2 Registration
Statement,  File  No.  333-88615,  originally  filed  on  October 7, 1999 and as
amended  and  filed  on  December  3,  1999.

     Please  direct  any  further  inquiries  on this matter to the undersigned.

                                Very  Truly  Yours,

                                /s/ M. Richard Cutler

                              M.  Richard  Cutler,  Esq.