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The Credit Store, Inc.
3401 North Louise Avenue
Sioux Falls, SD 57101
February 24, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: The Credit Store, Inc.
Registration Statement on Form 10
(File No. 0-28709)
Ladies and Gentlemen:
The above referenced Registration Statement was filed with the
Securities and Exchange Commission by The Credit Store, Inc. on December 29,
1999 and would have become effective by operation of the statute on February 28,
2000 in accordance with Section 12(g) of the Securities Act of 1934. Inasmuch as
the staff has asked for revisions, they have suggested that the Company withdraw
the Registration Statement before it becomes effective and submit a revised
registration statement in response to such comments. Accordingly, the Company
hereby withdraws the above referenced Registration Statement before it becomes
effective.
The Company will immediately re-file the registration statement and
will request acceleration of its effective date as soon as the staff have
completed their review.
Please provide the Company with a copy of the order granting withdrawal
of the Registration Statement as soon as it is available.
If you have any questions regarding this application, please contact
the Company's Chief Financial Officer, Michael J. Philippe, (605-339-7577), or
Michael K. Coddington (612-336-3404) of Faegre & Benson LLP.
Very truly yours,
The Credit Store, Inc.
/s/ Michael J. Philippe
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Chief Financial Officer
