<PAGE>
PREMIER CONCEPTS, INC.
3033 South Parker Road
Suite 120
Aurora, Colorado
Phone (303) 338-1800
Fax (303) 338-5780
December 11, 2000
VIA EDGAR AND VIA FEDERAL EXPRESS
Securities and Exchange Commission
One Judiciary Plaza
450 Fifth Street N.W.
Washington, DC 20549
Attention: Christopher Owing
Re: Premier Concepts, Inc.
Registration Statement on Form S-4
File No. 333-30572
Ladies and Gentlemen:
Please accept this letter as the application by Premier Concepts, Inc.,
pursuant to Regulation C, Rule 477, to withdraw the above-referenced
registration statement. The registration statement had been filed in
contemplation of a proposed merger between Premier Concepts and
AmazeScape.com, but that transaction has been abandoned and the merger
agreement has been terminated; accordingly, there would be no purpose in
proceeding with the previously filed S-4 registration statement. As of this
date, no securities covered by said registration statement have been offered
or sold.
Respectfully,
/s/ Sissel Eckenhausen
-------------------------------------
Sissel Eckenhausen
President and Chief Executive Officer
cc: John S. Gerber, Chairman of the Board
Todd Huss, Chief Financial Officer
Curtis L. Golkow, Esq.