WEB EQUITY CAPITAL CO
DEL AM, 1999-08-04
BUSINESS SERVICES, NEC
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WeCAP. com
Web Equity Capital Co.
1140 Post Road
Fairfield, CT   06430
203-255-2104

fax: 212-656-1075

email: [email protected]

L.E. Cooper, President                            August 3, 1999
Web Equity Capital  Co.
1140 Post Road
Fairfield, CT 06430

Mr . Mark Schwartz
Corporate Finance Division
Securities Exchange Commission
450 5TH STREET,     NW
Washington,  D.C.  20549
                       Re: Delaying Amendment
Dear Mr. Schwartz  / SEC / Gentlemen / Ladies:

Web Equity Capital Co hereby amends its S-1 filing dated June 30,
1999 to add the following  "delaying amendment"  wording to make
clear that this  S-1 filing is not effective until, and if, and
when, the SEC completes its review of  the filing  including
Amendments to address any comments and  / or suggestions of
the SEC review persons :

The registrants hereby amend this registration statement on
 such date or dates as may be necessary to delay its effective
 date until the registrants shall file a further amendment
 which specifically states that the registration statement
 shall thereafter become effective in accordance with
 Section 8(a) of the Securities Act of 1933 or until the
 registration statement shall become effective on such date
 as the Securities and Exchange Commission, acting pursuant
 to said Section 8(a), may determine.


/s/  L.E. Cooper, President

PS - REF SEC RULE 473




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