March 20, 2000
David M. Lynn, Esq.
Special Counsel
Securities and Exchange Commission
Washington, DC 20549
RE: The Cassidy Companies, Inc.
Registration Statement on Form S-1
File No: 333-59473
Dear Mr Lynn:
The above-referenced registration statement was filed by The
Cassidy Companies, Inc. (the "Company") on July 21, 1998. On behalf of the
Company and in accordance with Rule 477 of Regulation C, promulgated pursuant to
the Securities Act of 1933, I request that the registration statement be
withdrawn. The Company was unable to consummate its initial public offering by
the end of 1998 and since that time has been acquired.
Thank you for your assistance in this matter. Please contact
me if you have any questions about this request.
Very truly yours,
Steven E. Ballew
cc: Lester G. Fant III, Esq.
The Cassidy Companies, Inc.
