espernet.com, inc.
383 West 12th Street
New York, NY 10014
Tel: 212-989-4706
Fax: 212-989-4717
January 13, 2000
VIA EDGAR
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W., Mail Stop 4-6
Washington, D.C. 20549
Attention: Ms. Kathleen Krebs
Re: espernet.com, inc.
Registration Statement on Form S-1
File No. 333-88153
Ladies and Gentlemen:
Pursuant to Rule 477(a) under the Securities Act of 1933, as amended,
espernet.com, inc. hereby respectfully requests the withdrawal of the
Registration Statement on Form S-1 of espernet.com, inc., File No. 333-88153
(the "Registration Statement").
The reason for the requested withdrawal of the Registration Statement is
that the public offering of common stock contemplated in the Registration
Statement has been terminated because of adverse market conditions.
Upon the grant of the Commission's consent to the requested withdrawal of
the Registration Statement, please return a dated copy of the order granting
such withdrawal to the undersigned.
Very truly yours,
espernet.com, inc.
By: /s/ Martin D. Prazak
Martin D. Prazak
President and Chief
Executive Officer
