July 18, 2000
VIA ELECTRONIC TRANSMISSION
Mr. Richard K. Wulff
Chief, Office of Small Business
Securities and Exchange Commission
Washington, D.C. 20549
Re: Virtual Reality, Inc. - Registration Statement on Form 10-SB
Commission File No. 0-30699; Filed May 24, 2000
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Dear Mr. Wulff:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, Virtual Reality, Inc. (the "Company") hereby applies for withdrawal of
the above-referenced registration statement on Form 10-SB (the "Registration
Statement") originally filed with the Securities and Exchange Commission (the
"Commission") on May 24, 2000.
The Company requests such withdrawal because of the termination of the
proposed acquisition of Intellashop, Inc. Furthermore, such withdrawal will
allow the Company to fully revise the Registration Statement and accurately
respond to the Commission's preliminary comments.
The Company respectfully requests that the Commission consent to the
withdrawal of the registration statement, effective as of the earliest possible
date.
Very truly yours,
VIRTUAL REALITY, INC.
By: /s/ Martin F. Cardone
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Martin F. Cardone, C.E.O.
cc: Steven A. Sanders, Esq.
