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<PAGE> 1 November 5, 1999 U.S. Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Attention: Mr. David Lieb, Esq. Re: eSat, Inc. Form 10 filed September 7, 1999 Dear Mr. Lieb: ESat, Inc., hereby withdraws its Form 10 filed on September 7, 1999. ESat, Inc., intends to refile Form 10 on November 8, 1999. Very Truly Yours, /s/ Russell M. Frandsen Russell M. Frandsen, of RADCLIFF, FRANDSEN & DONGELL Encl.
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