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Playboy.com, Inc.
730 Fifth Avenue
New York, NY 10019
November 14, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Attention: James M. Daly, Assistant Director
James Lopez
Re: Playboy.com, Inc.
Registration Statement on Form S-1 (Reg. No. 333-94295)
(the "Registration Statement")
Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as amended (the
"Securities Act"), please accept this letter as a request for the Commission's
consent to the withdrawal of the Registration Statement. The offering
contemplated by the Registration Statement has been terminated due to
unfavorable market conditions.
Upon the grant of the Commission's consent hereto, please return a
dated copy of the order granting such withdrawal, which order shall state
"Withdrawn upon the request of the registrant, the Commission consenting
thereto" and which is to be included in the file for the Registration Statement.
Otherwise, please direct all inquiries to Brian B. Margolis, Esq.
of Brobeck, Phleger & Harrison LLP, at (212) 237-2579.
Respectfully,
/s/ Lawrence D. Lux
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Lawrence D. Lux
cc: Playboy Enterprises, Inc.
Brian B. Margolis, Esq.
Credit Suisse First Boston
