[INSIDER TRAVEL DEALS.COM LETTERHEAD]
December 6, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Insider Travel Deals.com, Inc.
SEC File No: 333-85467
Dear Sir or Madam:
We have determined that it is in the Company's best interest to
withdraw our Registration Statement on Form SB-1 (SEC File No. 333-85467) due to
the lack of sufficient operating funds and the need for immediate financing to
sustain the Company. Pursuant to Rule 477 of the Securities Act of 1933, as
amended, Insider Travel Deals.com, Inc., hereby requests withdrawal of our
Registration Statement, including Amendment No. 1 and all exhibits thereto.
Sincerely,
Insider Travel Deals.com, Inc.
By: /s/ James Solomon
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James Solomon
Chief Executive Officer
cc: Gregory Lindley, Esq. (via facsimile)