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iPhysician Net Inc.
8777 North Gainey Center Drive
Suite 285
Scottsdale, Arizona 85258
September 27, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attn: Amy Moorhus, Esq.
Re: iPhysician Net Inc. Form S-1 (File No. 333-96211)
Ladies and Gentlemen:
iPhysician Net. Inc., a Delaware corporation (the "Company"), pursuant to
Rule 477(a) promulgated under the Securities Act of 1933, as amended, hereby
requests that the Securities and Exchange Commission consent to the withdrawal
of the Company's Registration Statement on Form S-1 (File No. 333-96211),
together with all amendments and exhibits thereto. The Company requests
withdrawal of the Registration Statement because, due to market conditions, it
does not intend to conduct the offering of shares of common stock contemplated
in the Registration Statement at this time. No shares of common stock of the
Company have been or will be issued or sold under the Registration Statement.
The Company further requests that, pursuant to Rule 477(c), an order with
the date of granting of the request for withdrawal be included in the file for
the Registration Statement on Form S-1 in the following manner: "Withdrawn upon
request of the Registrant, the Commission consenting thereto."
If you have any questions or comments or require further information or
documentation, please do not hesitate to call the undersigned at (480)
368-2768 or J. Michael Christopher, Esq. at (602) 382-6507.
Sincerely,
/s/ Peter J. Moriarty
Chairman and Chief Executive Officer
