FANTASY SPORTS NET INC, RW, 2000-01-05

FANTASY SPORTS NET INC
RW, 2000-01-05
BUSINESS SERVICES, NEC

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                            FANTASY SPORTS NET, INC.
                          142 MINEOLA AVENUE, SUITE 2-D
                         ROSLYN HEIGHTS, NEW YORK 11577



                                                     January 4, 2000


Via Telecopier (202) 942-9516

U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Attn: Jim Budge, Esq.

                         RE:  Fantasy Sports Net, Inc. (the "Company")
                              Form SB-2
                              File No.: 333-82767

Dear Mr. Budge:

     Request is hereby  made for the  withdrawal  of the Form SB-2  registration
statement  filed with the  Securities  and Exchange  Commission on July 13, 1999
under file  number  333-82767.  The Company  intends to conduct an  underwritten
initial public offering. Management believes that the Company will obtain better
terms in the  underwritten  offering if the current  registration  statement  is
withdrawn.

                                                     Very truly yours,

                                                     FANTASY SPORTS NET, INC.


                                                          /s/ DARRELL LERNER

                                                     By:  Darrell Lerner
                                                          President and Director