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[NELSON COMMUNICATIONS INC. LETTERHEAD]
February 1, 2000
VIA EDGAR
Filing Desk
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Nelson Communications Inc.
Registration Statement on Form S-1 - File No. 333-77435
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Ladies and Gentlemen:
We hereby apply, pursuant to Rule 477 promulgated under the Securities
Act of 1933, for the withdrawal of the above referenced Registration Statement
as soon as is practicable in the judgment of the Commission.
The grounds for this application for withdrawal are that we do not
believe that it is in the best interests of Nelson Communications Inc. to
proceed with an initial public offering at this time.
If you should have any questions or comments regarding this
application for withdrawal, please do not hesitate to contact the undersigned at
(212) 448-5206.
Sincerely,
/s/ Thomas A. Moore
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Thomas A. Moore
President and
Chief Executive Officer
cc: Jennifer Bowes, Esq. (via facsimile)
