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[Letterhead of Liquor.com]
October 2, 2000
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Steven Hearne
Re: Liquor.com, Inc.
CIK: 0001103930
Commission File No. 333-34730 - Application for Withdrawal
Ladies and Gentlemen:
Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as
amended, Liquor.com, Inc. (the "Company") hereby applies for an order granting
the immediate withdrawal of its Registration Statement on Form SB-2, Commission
File No. 333-34730, together with all exhibits and amendments thereto
(collectively, the "Registration Statement"). The Registration Statement was
originally filed with the Securities and Exchange Commission (the "Commission")
on April 13, 2000.
Pursuant to the Registration Statement, the Company proposed to register
up to 2,300,000 units, each consisting of one share of common stock and one
redeemable common stock purchase warrant, for issuance to the public with a
proposed maximum offering price of $18,630,000. Based upon changed circumstances
in the securities markets, the Company has determined at this time not to pursue
the initial public offering of equity securities pursuant to the Registration
Statement. No securities have been sold under the Registration Statement.
Accordingly, we request that an order granting the withdrawal of the
Registration Statement be issued by the Commission as soon as possible.
If you have any questions regarding the foregoing application for
withdrawal, please contact Mark Borrelli or Michael J. Choate of Shefsky &
Froelich Ltd., legal counsel to the Company in connection with the Registration
Statement, at (312) 527-4000.
Sincerely,
Liquor.com, Inc.
\s\ Scott B. Clark
-----------------------------------------
Scott B. Clark
Chief Financial Officer and General Counsel
cc: Cynthia Melo - Nasdaq Stock Market, Inc.
Michael J. Choate, Esq.
Mark R. Borrelli, Esq.
Brigitte Lippman, Esq.
