JAHB HOLDINGS INC
DEL AM, 2000-08-31
COMPUTER INTEGRATED SYSTEMS DESIGN
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                         JAHB Holdings, Inc.


8384 Roswell Road, Ste. K                       Tel:  (770) 552-5096
Atlanta, Georgia 30350                          Fax:  (770) 552-5096
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August 31, 2000

Sarah Hirsch
Securities & Exchange Commission
Division of Corporate Finance
Office of Small Business Review

Re:  JAHB Holdings, Inc.
     Delaying Amendment to Registration Statement on Form SB-2
     CIK: 1122380


Dear Ms. Hirsch,

The Registrant hereby amends this  Registration  Statement on such date or dates
as may be necessary to delay its effective date until the Registrant  shall file
a further amendment which specifically  states that this Registration  Statement
shall  hereafter  become  effective  in  accordance  with  Section  8(a)  of the
Securities  Act of  1933  or  until  the  Registration  Statement  shall  become
effective on such date as the Commission,  acting pursuant to such Section 8(a),
may determine.

Thank you.

Sincerely,

/s/ Joel Arberman

Joel Arberman
President and Chief Executive Officer
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