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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: 001-15987 - Application for Withdrawal of Registration
Statement on Form 8-A
Ladies and Gentlemen:
On behalf of Liquor.com, Inc. (the "Company"), this letter is to request
the withdrawal of the registration statement filed by the Company on Form 8-A
under the Securities Exchange Act of 1934 on July 10, 2000, as amended (File
No.001-15987) (the "Registration Statement"). The Company seeks an order
permitting withdrawal of the Registration Statement in connection with the
termination of the Company's public offering of units consisting of shares of
common stock and redeemable common stock purchase warrants.
If you have any questions or comments, please contact Mark Borrelli or
Michael Choate of Shefsky and 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
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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.
