MERRY LAND PROPERTIES, INC.
MERRY LAND CAPITAL TRUST
624 Ellis Street
Augusta, Georgia 30901
706/722-6756
October 11, 2000
VIA FAX AND EDGAR Securities and Exchange Commission 450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attention: Mr. David Leeb
Re: Merry Land Properties, Inc.
Merry Land Capital Trust
Registration Statement on Form S-11
File No. 333-89469
Ladies and Gentlemen:
This letter is submitted pursuant to Rule 477(a) under the Securities
Act of 1933, as amended. Merry Land Properties, Inc. and Merry Land Capital
Trust (the "Registrants") hereby apply for an order granting the immediate
withdrawal of the Registrants' Registration Statement on Form S-11, together
with all exhibits thereto, Commission File Number 333-89469 (collectively, the
"Registration Statement"). The Registrants have elected not to proceed with the
offering due to unfavorable market conditions and timing considerations. No
offers or sales of the Registrants' securities were made pursuant to the
Registration Statement.
Please provide us with a facsimile copy of the order consenting to the
withdrawal of the Registration Statement as soon as it is available. Our
facsimile number is (706) 722-0002.
If you have any questions, please do not hesitate to contact Mark S.
Burgreen of Hull, Towill, Norman, Barrett & Salley, P.C., at 706/722-4481, or
the undersigned. Thank you.
Very truly yours,
MERRY LAND PROPERTIES, INC.
/s/ W. Tennent Houston
Chief Executive Officer
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