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EXHIBIT 23.7
PERSONAL AND CONFIDENTIAL
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June 21, 2000
Board of Directors
Cybergold, Inc.
1330 Broadway
Oakland, CA 94612
Re: Registration Statement of
MyPoints.com, Inc.
Gentlemen:
Reference is made to our opinion letter dated April 14, 2000 with respect to the
fairness from a financial point of view to the holders of the outstanding
shares of Common Stock, par value $0.00015 per share (the "Cybergold Shares"),
of Cybergold, Inc. ("Cybergold") of the exchange ratio of .480 shares of Common
Stock, par value $0.001 per share, of MyPoints.com, Inc. ("MyPoints") to be
received for each Cybergold Share in the merger ("Merger") to be effected
pursuant to the Agreement and Plan of Reorganization, dated as of April 14,
2000, by and among Cybergold, Mygo Acquisition Corporation, a wholly-owned
subsidiary of MyPoints, and MyPoints (the "Agreement"). We understand that the
Agreement contemplates the sale or other disposition of the Paytech Business, as
such term is defined in the Agreement, immediately prior to the Merger.
The foregoing opinion letter is provided for the information and assistance of
the Board of Directors of Cybergold in connection with its consideration of the
transaction contemplated therein and is not to be used, circulated, quoted or
otherwise referred to for any other purpose, nor is it to be filed with,
included in or referred to in whole or in part in any registration statement,
proxy statement or any other document, except in accordance with our prior
written consent. We understand that Cybergold has determined to include our
opinion in the above-referenced Registration Statement.
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Cybergold, Inc.
June 21, 2000
Page Two
In that regard, we hereby consent to the reference to the opinion of our Firm
under the captions "Summary of the Merger," "Background of the Merger and
Related Agreements," "Cybergold's Reasons for the Merger," "Opinion of Goldman,
Sachs & Co., Financial Advisor to Cybergold" and "Annex C" and to the inclusion
of the foregoing opinion in the Proxy Statement/Prospectus included in the
above-mentioned Registration Statement. In giving such consent, we do not
thereby admit that we come within the category of persons whose consent is
required under Section 7 of the Securities Act of 1933 or the rules and
regulations of the Securities and Exchange Commission thereunder.
Very truly yours,
/s/ Goldman, Sachs & Co.
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GOLDMAN, SACHS & CO.
