<PAGE>
[OurPet's Logo] Virtu Co.
1300 East Street
Fairport Harbor, Ohio 44077-5573, USA
1-800-565-2695 . Phone: 440/354-6500
Fax: 440/354-9129 . www.our-pets.com
September 20, 2000
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC 20549
Re: OurPet's Company -- Form 10SB Filing
Application for Withdrawal of Registration
Gentlemen and Ladies:
In accordance with Rule 477 promulgated under the Securities Act of 1933, as
amended, OurPet's Company (the "Company") hereby requests that the Company's
Registration on Form 10SB (File No. 0-31279, filed August 8, 2000), and all
exhibits thereto, be withdrawn effectively immediately.
If you have any question with respect to this letter, please call me at
(440)354-6500, or contact Connie Carr at Seeley, Savidge & Ebert Company, LPA at
(216)566-8200.
Sincerely,
/s/ John G. Murchie
John G. Murchie
Chief Financial Officer
cc: Patti Dennis, U.S. Securities and Exchange Commission
JGM/jlm
