PC FLOWERS & GIFTS.COM INC.
2001 West Main Street
Suite 175
Stamford, CT 06902
October 25, 1999
Via EDGAR
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: PC Flowers & Gifts.com Inc. -- Application for Withdrawal
of Registration Statement
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Ladies and Gentlemen:
On May 13, 1999, we filed a registration statement on Form S-1 under
the Securities Act of 1933 (SEC File Number 333-78353). We filed the
registration statement in connection with a contemplated initial public offering
of shares of our common stock. No sales and no offers (except as permitted
pursuant to Section 5(c) under the Securities Act) of our common stock have been
made. Since that time, we have decided not to proceed with the offering due to
unfavorable market conditions. For this reason, we hereby request, pursuant to
Rule 477 under the Securities Act, for the withdrawal and termination of the
registration statement.
Please feel free to contact David R. Crampton, our President and Chief
Operating Officer, at 203-977-8582 should you have any questions.
Very truly yours,
PC FLOWERS & GIFTS.COM INC.
By: /s/ David Crampton
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David R. Crampton
President and
Chief Operating Officer
cc: Anita Karu
Richard A. Krantz
