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Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549
Attn: Sarah E. Berry
Re: Embedded Support Tools Corporation
Registration Statement on Form S-1
File No. 333-93409
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, Embedded
Support Tools Corporation (the "Company") hereby withdraws its Registration
Statement on Form S-1 (Registration No. 333-93409), as amended, that was
originally filed with the Securities and Exchange Commission on December 22,
1999. The company is withdrawing the Registration Statement because 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 issued or sold under the Registration Statement.
If you have any questions with respect to this letter please contact
Rutledge A. Simmons of the law firm of Holland & Knight LLP at (617) 619-9258.
Very truly yours,
EMBEDDED SUPPORT TOOLS CORPORATION
/s/ Peter S. Dawson
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Peter S. Dawson
President and Chief Executive Officer