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ImaginOn, Inc.
1313 Laurel Street
San Carlos, CA 94070
PH: (650) 596-9300
FAX: (650) 596-9350
www.imaginon.com
October 4, 2000
Via EDGAR and Federal Express
U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Attn: Filing Desk
Re: ImaginOn, Inc. (the "Registrant") S-1 Registration Statement, Commission
File No. 333-36736 (the "Registration Statement")
Ladies and Gentlemen:
Pursuant to Rule 477 of the Securities Act of 1933, as agent for service
for the above-referenced Registration Statement, I hereby request that the above
Registration Statement on Form S-1, originally filed on May 5, 2000 be
withdrawn.
Because of market conditions, the Registrant has elected not to pursue a
public offering at this time, and, instead, will pursue private financing. The
Registrant believes these actions are in the best interests of the public and
the shareholders of the Registrant.
Please date stamp the extra copy of this letter enclosed to indicate your
receipt, and return it to me in the enclosed, postage-prepaid, return envelope.
If you have any questions, please call John W. Kellogg, Esq., of Friedlob
Sanderson Paulson & Tourtillott, LLC, at (303) 571-1400, or me at the letterhead
address.
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IMAGINON, INC.
By: /s/ David Schwartz
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David Schwartz
President, Chairman and
Chief Executive Officer
Enclosure
cc: John W. Kellogg, Esq., Friedlob Sanderson Paulson & Tourtillott
Scott Magnuson, C.P.A., Gelfond Hochstadt Pangburn, P.C.
James McDonald, C.P.A., Gelfond Hochstadt Pangburn, P.C.
The National Association of Securities Dealers, Inc.
Maria Gabriela Bianchini, Esq., S.E.C. Division of Corporation Finance
