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November 15, 1999
Steven C. Duvall
Assistant Director
Division of Corporation Finance
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: CORT BUSINESS SERVICES CORPORATION
REGISTRATION STATEMENT ON FORM S-4
FILED ON MAY 14, 1999
COMMISSION FILE NOS. 333-78435 AND 1-14146
(THE "S-4 REGISTRATION STATEMENT")
SCHEDULE 13E-3
COMMISSION FILE NO. 5-44557
(THE "SCHEDULE 13E-3") AND COLLECTIVELY WITH THE S-4
REGISTRATION STATEMENT, THE ("REGISTRATION STATEMENT")
Dear Mr. Duvall:
CORT Business Services Corporation hereby applies to withdraw
its Registration Statement. The Registration Statement was declared effective on
July 27, 1999 and Post-Effective Amendment No. 1 to Form S-4 was filed on August
27, 1999.
The reasons for this request for withdrawal of the
Registration Statement are insufficient support from the Company's public
shareholders and the weakness of the high-yield debt market. No stock has been
sold pursuant to the Registration Statement.
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If you should have any questions, please contact Geraldine A.
Sinatra at (215) 994-2824. Thank you for your assistance.
CORT BUSINESS SERVICES CORPORATION
By: /s/ Frances Ann Ziemniak
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Name: Frances Ann Ziemniak
Title: Executive Vice President
cc: Mark Webb
Michael H. Hurwitz
Michael Howard
James Rosenberg
