<PAGE>
[LETTERHEAD OF WEB2U]
December 8, 2000
VIA EDGAR
Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Re: Withdrawal of Registration Statement on Form S-1
(Registration No. 333-43020)
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended, MSU Corporation, a Florida corporation (the "Registrant"), hereby
withdraws its registration statement on Form S-1 (Registration No.333-43020)
originally filed with the Securities and Exchange Commission (the "Commission")
on August 4, 2000 (the "Registration Statement").
The Registrant is withdrawing the Registration Statement due to the
current volatility of the stock market, which the Registrant believes will not
allow any offering to the public for cash of the Registrant's securities at this
time. The Registrant has decided to pursue other options.
If you have any questions or comments, please feel free to contact the
undersigned at any time at 44-1908-232100
Very truly yours,
/s/ DARRAN H. EVANS
------------------------
Darran H. Evans
Chief Executive Officer
