CANCEROPTION COM INC
10SB12G/A, 1999-12-10
BUSINESS SERVICES, NEC
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                              BLUME LAW FIRM, P.C.
                           A PROFESSIONAL CORPORATION
                        Licensed in Arizona and Minnesota

                           11801 North Tatum Boulevard
                                    Suite 108
                           Phoenix, Arizona 85028-1612
                            Telephone (602) 494-7976
                            Facsimile (602) 494-7313
                            Web Site: www.blumepc.com
                           E-Mail: [email protected]


                                December 9, 1999

VIA TELEFAX AND EDGAR FILING

United States Security and Exchange Commission
Attn: Mark Schuman
Washington, D.C. 20544

         Reference:        CancerOption.Com, Inc.
                           Correspondence on Form 10-SB
                           CIK # 1094025
                           File No. 0-27895
                           Filed on November 1, 1999


Dear Mr. Schuman:

         This office has been retained by  CancerOption.Com.,  Inc., in order to
assist in its 10-SB filing. We would respectfully request an acceleration of the
filing. We would request that the effective date be of the filing date, December
8,  1999.  A Form  15-12b  was filed on  December  8,  1999,  to  terminate  the
previously filed Form 10-SB/A.  We are requesting this  acceleration so that the
corporate  finance personnel will have a reasonable amount of time to review the
documents that have been previously filed. We appreciate your assistance in this
matter.  If you should have any questions,  please do not hesitate to call me at
602-494-7976.


                                         Sincerely,

                                         BLUME LAW FIRM, P.C.



                                         /s/ Gary R. Blume
                                         ---------------------------
                                         Gary R. Blume
                                         Attorney at Law


GRB/bmr



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