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KBKIDS.COM INC.
1099 18TH STREET
SUITE 1000
DENVER, COLORADO 80202
VIA EDGAR
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June 13, 2000
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, NW
Washington, D.C. 20549-0308
Re: KBkids.com Inc.
Registration Statement on Form S-1 (Registration No. 333-95455)
Application for Withdrawal of Registration Statement
Ladies and Gentlemen:
With respect to the above-referenced Registration Statement on Form S-1
(Registration No. 333-95455) originally filed on January 27, 2000, we are
applying to withdraw the Registration Statement pursuant to Rule 477(a)
promulgated under the Securities Act of 1933, as amended, based on general
market conditions beyond our control.
We believe that withdrawal of the above-referenced Registration Statement at
the time is consistent with the public interest and the protection of
investors. We represent that no offer or sale of securities has been made
pursuant to the offering.
Please contact me at 303/226-6220 or Sandi Murphy at 216/363-6116 with
questions or comments.
Sincerely,
/s/ Michael Wagner
Michael Wagner
Chief Financial Officer
