NET EXPRESSIONS INC, RW, 2000-01-12

NET EXPRESSIONS INC
RW, 2000-01-12
NON-OPERATING ESTABLISHMENTS

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                              NET EXPRESSIONS, INC.
                         222 LAKEVIEW AVENUE, SUITE 160
                         WEST PALM BEACH, FLORIDA 33401





                                        12 January 2000



United States Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549


RE:      Net Expressions, Inc.
         File No.  0-28091


Dear Ms.  Walker:


         Net  Expressions,  Inc.  respectfully  requests  that it's Form  10-SB,
voluntarily  filed  November 15, 1999 be withdrawn  effective  immediately.  The
Company has changed its  business  plans,  and is not required to be a reporting
company,  therefore,  will not need the benefits and burdens of reporting  based
upon proposed  changes and  respectfully  requests such relief prior to becoming
effective.


                                        Very truly,

                                        /s/ Kevin S.  Slowick
                                        -----------------------
                                        Kevin S.  Slowick
                                        President, CEO

DFM/cvp

File: Mintmire & Associates