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[MORRISON & FOERSTER LLP LETTERHEAD]
May 25, 2000
Writer's Direct Contact
(415) 268-7113
[email protected]
Ms. Cheri L. Carper, Esq.
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: more.com, Inc.
Registration Statement on Form S-1, File No. 333-30190
Dear Ms. Carper:
On behalf of more.com, Inc., a Delaware corporation (the "Company"), we
hereby withdraw the Company's Registration Statement on Form S-1 (the "Form
S-1"), File No. 333-30190, filed with the Securities and Exchange Commission on
February 11, 2000, and any amendments thereof.
Should you have any questions or comments regarding this matter, please do
not hesitate to contact either Jaclyn Liu of this office at (415) 268-6722 or
me.
Sincerely,
/s/ Gavin B. Grover
Gavin B. Grover
cc: Laureen De Buono, more.com, Inc.
Cynthia T. Melo, The Nasdaq Stock Market, Inc.
Steven L. Berson, Esq., Wilson, Sonsini, Goodrich & Rosati
