[SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP]
November 14, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: TheStreet.com, Inc.
Quarterly Report on Form 10-Q
Ladies and Gentlemen:
Enclosed for electronic filing pursuant to the Securities Exchange Act
of 1934, as amended, on behalf of TheStreet.com, Inc., a Delaware corporation
(the "Company"), please find the Company's Quarterly Report on Form 10-Q for the
period ended September 30, 2000.
If you have any questions or comments concerning the enclosed
materials, please do not hesitate to call the undersigned at (212) 735-7876.
Very truly yours,
/s/ Avinash V. Ganatra
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Avinash V. Ganatra
Enclosure