FINDWHAT COM, RW, 1999-11-12

FINDWHAT COM
RW, 1999-11-12
BUSINESS SERVICES, NEC

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                               FINDWHAT.COM, INC.
                              121 West 27th Street
                                    Suite 903
                            New York, New York 10001


                                                               November 12, 1999


VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

     Re:  Withdrawal of Registration Statement on Form 10-SEC File no. 0-27331

Gentlemen:

     Reference  is made to the  Registration  Statement  on Form 10 (SEC File no
0-27331) (the "Registration  Statement") of FindWhat.com,  Inc. (the "Company"),
initially  filed with the  Securities  and Exchange  Commission on September 14,
1999. The Company hereby respectfully  requests that the Registration  Statement
be withdrawn.

                                        Very truly yours,


                                        Find What.Com, Inc.


                                        /s/  Robert D. Brahms
                                             -------------------------
                                        By:  Robert D. Brahms
                                        Chief Executive Officer


cc:  David M. Lynn, Esq.
     John G. Saia
     Jorge Bonilla