<PAGE>
iSKY, Inc.
6740 Alexander Bell Drive, Suite 300
Columbia, Maryland 21046
April 14, 2000
Barry Summer
Assitant Director
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Re: iSKY, Inc.
Registration Statement on Form S-1
File No. 333-96263
----------------------------------
Dear Mr. Summer:
This letter is submitted pursuant to Rule 477 under the Securities Act
of 1933. iSKY, Inc. hereby requests withdrawal of the above-mentioned
registration statement effective immediately. iSKY is requesting withdrawal of
its registration statement due to unfavorable market conditions and timing
considerations.
Sincerely,
iSKY, Inc.
/s/ Richard T. Hebert
Richard T. Hebert
Chief Executive Officer
cc: Anthony Rickert, Esq.
Stephen Riddick, Esq.
