BFC Financial Corporation
P.O. Box 5403
Fort Lauderdale, FL 33310-5403
(954) 760-5200
May 10, 2000
Mr. Alfred Barbagallo
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W., Mail Stop 4-8
Washington, DC 20549
Re: Registration Statement on Form S-1
File No. 333-72213
Dear Mr. Barbagallo:
Pursuant to Rule 477, this letter constitutes notice by BFC Financial
Corporation of its withdrawal of the above referenced registration statement.
The Company has decided not to proceed with an equity offering at this time.
Very truly yours,
/S/ Glen R. Gilbert
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Glen R. Gilbert
Executive Vice President