[GiftCertificates.com, Inc. Letterhead]
November 16, 2000
Mr. John Saia
United States Securities and Exchange Commission
450 Fifth Street, N.W., Mail Stop 0409
Washington, D.C. 20549
Re: GiftCertificates.com, Inc.
Registration Statement on Form S-1, File No. 333-39196
Dear Mr. Saia:
Pursuant to Rule 477 promulgated under the Securities Act of
1933, as amended, GiftCertificates.com, Inc. (the "Company") hereby
requests that its Registration Statement on Form S-1, File No. 333-39196
and exhibits thereto be withdrawn. Given current market conditions, the
Company has decided not to continue a public offering at this time.
GiftCertificates.com, Inc.
By: /s/ Sandra Coudert
--------------------------------
Sandra Coudert
Executive Vice President and
General Counsel
cc: Ms. Cynthia T. Melo
