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[Letterhead of SUMmedia.com Inc.]
February 11, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Attention: H. Roger Schwall
Assistant Director
Re: SUMmedia.com Inc.
Form 10 - SB
Filed December 20, 1999
Commission File No. 0-28573
This letter is to notify you that SUMmedia.com Inc. (the "Registrant")
hereby withdraws its Registration Statement on Form 10 - SB (Commission File No.
0-28573), effective as of the date of this letter.
This action is taken to enable the Registrant to complete the
preparation of its audited financial statements for its fiscal year ended
December 31, 1999 for inclusion in the Registration Statement. The Registrant
intends to re-file its Registration Statement promptly upon the completion of
such audited financial statements, which is expected to occur on or about
February 21, 2000. Such re-filing will also contain responses to the Staff's
comments to the Registration Statement as set forth in the Staff's
correspondence to the Registrant dated January 27, 2000.
Very truly yours,
SUMmedia.com Inc.
By /s/ Grant M. Peterson
-------------------------------
Grant M. Petersen
Chief Executive Officer
cc: Jennifer Bowes (via Fax (202) 942-1911)
Jill Davis
Eloise Quarles
Barry Stern
