DIPPY FOODS INC
RW, 1999-10-29
FOOD AND KINDRED PRODUCTS
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                            [DIPPY FOODS LETTERHEAD]




                                                              File No. 000-27245

                       Securities and Exchange Commission
                             Washington, D.C. 20549
                       ----------------------------------



              APPLICATION FOR WITHDRAWAL OF REGISTRATION STATEMENT




                                DIPPY FOODS, INC.
        ----------------------------------------------------------------
        (Exact name of small business issuer as specified in its charter)



            NEVADA                                33-076348
- --------------------------------   ----------------------------------------
(State or other jurisdiction of          (IRS Employer Identification)
 incorporation or organization)

    1161 KNOLLWOOD CIRCLE                      (714) 816-0150
   ANAHEIM, CALIFORNIA 92801       (Issuer's area code and telephone number)
(Address of principal offices)

<PAGE>



                                   Complete Real Meals!
    ----------------------------------------------------------------------------
    1161 N. Knollwood Circle, Anaheim CA 92801 TEL 714-816-0150 FAX 714-816-0153

[LOGO]

October 28, 1999



United States
Securities and Exchange Commission
Washington, D.C. 20549

Attention: Jefferey J. Minton
           Andrea R. Biller

Dear Mr. Minton and Ms. Biller:

RE: DIPPY FOODS, INC.
    AMENDMENT NO. 1 TO FORM 10-SB
    FILED SEPTEMBER 13, 1999
    FILE NO. 0-27245

Further to your  letter of  September  28,  1999,  we formally  and  voluntarily
withdraw this Form 10-SB as we do not believe that we can clear comments  before
the form becomes effective.

Yours very truly,

DIPPY FOODS, INC.

/s/ Jon Stevenson
Jon Stevenson
President



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