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June 21, 2000
Via EDGAR and Facsimile
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Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Attention: Peggy Fisher, Assistant Director
Abby Adams, Esquire
Re: eCal Corporation
Registration Statement on Form S-1
Filed April 11, 2000
Commission File No. 333-34518
Ladies and Gentlemen:
Pursuant to Rule 477(a) promulgated under the Securities Act of 1933,
eCal Corporation hereby applies for an order granting the immediate withdrawal
of its Registration Statement on Form S-1, File No. 333-34518, together will all
exhibits thereto, originally filed with the Securities and Exchange Commission
on April 11, 2000 (the "Registration Statement").
Pursuant to the Registration Statement, eCal proposed to register an
aggregate of $75,000,000 of its common stock for issuance to the public. eCal
believes that the terms obtainable in the marketplace at this time are not
sufficiently attractive to warrant proceeding with the sale of the shares of
common stock under the Registration Statement. eCal has not sold any securities
under the Registration Statement. Accordingly, we hereby request that an order
granting the withdrawal of the Registration Statement be issued by the
Securities and Exchange Commission as soon as possible.
If you have any questions regarding this application for withdrawal,
please contact Richard J. Busis, legal counsel to eCal in connection with the
Registration Statement, at (215) 665-2756.
Very truly yours,
ECAL CORPORATION
By: /s/ Richard A. Rasansky
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Richard A. Rasansky
President and Chief Executive Officer
cc: Richard J. Busis, Cozen and O'Connor
Christopher T. Jensen, Morgan, Lewis & Bockius LLP