<PAGE>
September 8, 2000
H. Roger Schwall
Assistant Director
Securities & Exchange Commission
Washington, D.C. 20549-0405
Re: Internet Culinary Corporation, Amendment No. 4 to 10SB
Dear Mr. Schwall:
This refers to the above referenced Amendment No. 4 to the 10SB filed on behalf
of the issuer on May 4, 2000.
I am general counsel to the corporation and during a review of the recent
filing, discovered that the file does not contain certain necessary signatures
to documents which needed to be obtained at the time the filing was made due to
an inadvertance of company staff.
For that reason, it is necessary to withdraw the above referenced Amendment No.
4 and it will be resubmitted when the proper authorizations are obtained.
Sincerely,
LAWRENCE R. YOUNG & ASSOCIATES, P.C.
By: /s/ Lawrence R. Young
Attorney at Law
General Counsel to
INTERNET CULINARY CORPORATION
