<PAGE>
[LETTERHEAD OF GUNDERSON DETTMER APPEARS HERE]
September 12, 2000
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: SUPPLIERMARKET.COM, INC. (THE "COMPANY") REQUEST FOR
WITHDRAWAL OF THE COMPANY'S REGISTRATION STATEMENT ON
FORM S-1 (FILE NO. 333-31458)
Ladies and Gentlemen:
Attached is the Company's request for withdrawal of its Registration
Statement on Form S-1 (File No. 333-31458) pursuant to Rule 477 of the
Securities Act of 1933.
I would appreciate receiving notice of the Securities and Exchange
Commission's grant of such withdrawal. Any questions or comments should be
directed to me at (650) 463-5229.
Thanking you in advance.
Sincerely,
Gunderson Dettmer Stough Villeneuve Franklin &
Hachigian, LLP
/s/ Theodore G. Wang
Theodore G. Wang
cc: Brooks Stough, Esq.
<PAGE>
SUPPLIERMARKET.COM, INC.
TEN MALL ROAD
BURLINGTON, MA 01803
VIA EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: SupplierMarket.com, Inc.
Registration Statement on Form S-1 (333-31458)
Ladies and Gentlemen:
In accordance with Rule 477(a) promulgated under the Securities Act of
1933, as amended, SupplierMarket.com, Inc. (the "Applicant") hereby respectfully
requests that the Securities and Exchange Commission consent to the withdrawal
of its Registration Statement on Form S-1 (Registration No. 333-31458), together
with all exhibits and amendments thereto (the "Registration Statement"). The
Applicant is requesting such withdrawal because it has been acquired by Ariba,
Inc. and no longer anticipates a public offering of its common stock. No shares
of the Registrant's common stock have been issued or sold under the Registration
Statement.
If you have any questions with respect to this request, please call the
undersigned at (650) 930-6751.
Very truly yours,
SUPPLIERMARKET.COM, INC.
By: /s/ Craig Schmitz
-----------------
Name: Craig Schmitz
Title: Secretary