R. MICHAEL JACKSON
Attorney at Law
165 S. Union Blvd., Suite 705
Lakewood, CO 80228
(303) 969-0808
March 20, 2000
Securities and Exchange Commission
450 5th Street NW
Washington, D.C., 20549
Re: Uptown Restaurant Group, Inc. Form SB-2 Registration Statement
File No. 333-32260
To Whom It May Concern:
On behalf on my client, Uptown Restaurant Group, Inc., I am
submitting the following delaying amendment for the SB-2 Registration
Statement, file number 333-32260:
The Registrant hereby amends this registration statement on such date or
dates as may be necessary to delay its effective date until the Registrant
shall file a further amendment which specifically states that this registration
statement shall thereafter become effective in accordance with section 8(a) of
the Securities Act of 1933 or until the registration statement shall become
effective on such date as the Commission acting pursuant to said section 8(a),
may determine.
Thank you for your cooperation in this matter.
Sincerely,
R. Michael Jackson
