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January 10, 2001
Writer's Direct Contact
650-813-5641
[email protected]
VIA FACSIMILE
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Mail Stop 4 - 5
Washington, D.C. 20549
Attn: Michelle Anderson
RE: EMERALD-DELAWARE, INC.; WITHDRAWAL OF REGISTRATION STATEMENT,
FILE NO. 333-30574
Dear Michelle:
On behalf of Emerald-Delware, Inc. (the "Company"), we inform the Staff
that due to market conditions, the Company hereby withdraws from registration
its Registration Statement on Form S-1, File No. 333-30574.
Please call me at the number above if you have any questions.
Very truly yours,
/s/ JUSTIN L. BASTIAN
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Justin L. Bastian
Enclosure
