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January 8, 2001
VIA EDGAR AND COURIER
Elaine Wolff, Esq.
Senior Counsel
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W., Mail Stop 4-6
Washington, D.C. 20549
Re: c-quential, Inc.
Registration Statement on Form S-1 originally filed May 10, 2000,
amended July 25, 2000, September 7, 2000, September 25, 2000,
October 11, 2000, October 20, 2000 and October 24, 2000
File No. 333-36652 (the "Registration Statement")
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Dear Ms. Wolff:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, we
hereby make application to withdraw the above-referenced Registration Statement.
The grounds upon which this application is made are the existence of adverse
market conditions with respect to the offering contemplated by the Registration
Statement.
If you should have any questions about this letter, please call the
undersigned at +41 1-722-89-21 or Robert Whalen of Goodwin, Procter & Hoar at
(617) 570-1394.
Sincerely,
/s/ Rudolf Fischer
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President and Chief Executive Officer
On behalf of c-quential, Inc.
cc: Mr. Jack Lavin
Stuart M. Cable, P.C.
Robert P. Whalen, Jr., P.C.
