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October 20, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20949
Attn: Paula Dubberly
RE: GARAGE.COM INC.
FORM S-1
FILE NO. 333-30174
Ladies and Gentleman:
Pursuant to Rule 477 under the Securities Act of 1933, as amended,
Garage.com Inc. (the "Company") requests the withdrawal of the Company's
Registration Statement on Form S-1, file number 333-30174 (the "S-1 Registration
Statement"). The Company has elected not to proceed with the offering due to
general market conditions and a determination that it would not be in the
Company's best interest to proceed at this time. No offers or sales of the
Company's Common Stock have been or will be made pursuant to the S-1
Registration Statement.
If you have any questions, please call Mark Reinstra or David Hsu of
Wilson Sonsini Goodrich & Rosati at (650) 493-9300 or the undersigned at
650-470-0950.
Very truly yours,
GARAGE.COM INC.
By: /s/ Guy Kawasaki
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Guy Kawasaki
Chief Executive Officer
cc: Mark Reinstra
David Hsu
Wilson Sonsini Goodrich & Rosati
