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January 10, 2000
Ms. Jessica Livingston
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549-0408
Re: Main Street Banks Incorporated--Registration Statement on Form S-1
(SEC File No. 333-84037)
Dear Ms. Livingston:
Please be advised that Main Street Banks Incorporated has decided not to
proceed with its offering because it has agreed to a merger with another bank
holding company. Accordingly, we request that you withdraw our Registration
Statement on Form S-1 (SEC file No. 333-84037). None of the securities
covered by the Registration Statement have been issued or sold. Please take
the appropriate actions to withdraw our Registration Statement as soon as
possible.
If you need any further information or if you have any questions,
please call Samuel B. Hay, III at (770) 385-2424 or Lyn Gunter of Powell,
Goldstein Frazer & Murphy LLP our counsel in this matter, at (404) 572-6904.
Main Street Banks Incorporated
By: /s/ Robert R. Fowler, III
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Robert R. Fowler, III
Chairman, President and Chief Executive Officer
cc: Katherine M. Koops, Esq.
