PLANET411.COM
440 Boulevard Rene-Levesque Ouest
Suite 400
Montreal, Quebec (Canada) H2Z 1V7
December 9, 1999
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Planet 411.com Inc.
Registration Statement on Form 10
(FILE NO. 000-27645) (THE "REGISTRATION STATEMENT")
Ladies and Gentlemen:
Reference is hereby made to the above-referenced Registration Statement, which
was filed with the Securities and Exchange Commission (the "Commission") by
Planet411.com Inc. on October 14, 1999.
Application is hereby made by the Company to withdraw the Registration
Statement. The Company has determined that, in view of the imminent
effectiveness of the Registration Statement and the need to revise the materials
contained therein to reflect the Company's evolving business plan, it is
inadvisable to proceed with the registration of its common stock at this time.
As this document is being submitted at the suggestion of the Commission, the
Company hereby requests that the Commission consent to this application on the
grounds that withdrawal of the Registration Statement is consistent with the
public interest. If such consent is to be granted, please make sure that same
takes place prior to December 13, 1999, on which date the Registration Statement
would otherwise become effective.
Please provide the Company with a copy of the order granting withdrawal of the
Registration Statement as soon as it is available.
If you have any questions regarding this application, please contact the
Company's legal counsel, D. Roger Glenn (212\588-5511) or Marc A. Berger
(212\588-5515) of Goodman Phillips & Vineberg.
Very truly yours,
PLANET411.COM INC.
/s/ JOSEPH FARAG
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Joseph Farag, President
