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May 12, 2000
BY EDGAR
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Securities and Exchange Commission
Division of Corporate Finance
Attention: Amy Moorhus
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549-1004
Cruel World, Inc.
Registration Statement on Form S-1, SEC File No. 333-34468
Dear Ms. Moorhus:
On behalf of Cruel World, Inc. (the "COMPANY"), this letter is filed
pursuant to Rule 477 under the Securities Act of 1933, with respect to the
Registration Statement on Form S-1, SEC File No. 333-34468, which was filed
on April 10, 2000 (the "REGISTRATION STATEMENT").
At this time, the Company has determined not to proceed with the public
offering contemplated by the Registration Statement. No securities have been
sold pursuant to the Registration Statement. Accordingly, the Company hereby
withdraws the Registration Statement.
Sincerely,
CRUEL WORLD, INC.
/s/ Jeffrey Hyman
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Jeffrey Hyman, Chief Executive Officer
