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FURNITURE.COM, INC.
1881 Worcester Road
Framingham, MA 01701
June 19, 2000
BY ELECTRONIC SUBMISSION
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Furniture.com, Inc.
Registration Statement on Form S-1
File No. 333-94581
Dear Ladies and Gentlemen:
Pursuant to Rule 477 under Securities Act of 1933, as amended (the
"Securities Act"), Furniture.com, Inc. (the "Company") hereby requests that the
above-referenced Registration Statement on Form S-1 relating to the registration
under the Securities Act of shares of Common Stock of the Company be withdrawn.
No securities were issued or sold pursuant to the Registration Statement. The
Company hereby also withdraws its request for confidential treatment with the
understanding that the information for which confidential treatment was
requested will not become publicly available.
Please contact Leonard A. Pierce, Esq., at Hale and Dorr LLP, counsel
to the Company, at (617) 526-6000 with any questions or comments you may have
regarding this matter.
Very truly yours,
/s/ Andrew Brooks
Andrew Brooks, President and Chief
Executive Officer
LAP:rlm
cc: Ms. Anita E. Karu
Mr. Alex Seldin
Jeffrey N. Carp, Esq.
Leonard A. Pierce, Esq.
