KAUFMAN & MOOMJIAN, LLC
Attorneys at Law
----------------
50 Charles Lindbergh Boulevard - Suite 206
Mitchel Field, New York 11553
----------------
Telephone: (516) 222-5100
Facsimile: (516) 222-5110
Internet: www.kmcorplaw.com
July 7, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Re: eAcceleration Corp.
Withdrawal of an Amendment to Registration Statement on Form SB-2
File No. 333-90867
-----------------------------------------------------------------
Ladies and Gentlemen:
On behalf of eAcceleration Corp. (the "Registrant") and pursuant to
Rule 477(a) of the Securities Act of 1933, as amended, we hereby request the
withdrawal of an amendment to the Registrant's registration statement on Form
SB-2, as filed with the Commission on July 5, 2000 (Accession No.
0001098862-00-000011). This amendment, which is duplicative of Amendment No. 2
that was previously filed with the SEC on April 4, 2000, was inadvertantly filed
a second time.
Please call the undersigned or Neil M. Kaufman at (516) 222-5100 if
you have any questions or comments.
Sincerely yours,
/s/ Richard B. Goodman
Richard B. Goodman
cc: Clint Ballard
Neil M. Kaufman