DIVA ENTERTAINMENT, INC.
180 Varick Street
13th Floor
New York, New York 10014
212.807.6994 Telephone
212.807.8999 Facsimile
August 30, 2000
Via EDGAR
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U.S. Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Diva Entertainment, Inc. (the "Company")
Registration Statement on Form SB-2; File No. 333-90555
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, as amended, the
Company hereby respectfully requests the withdrawal of its Registration
Statement on Form SB-2 (File No. 333-90555) (the "Registration Statement")
effective immediately. The Registration Statement was filed by the Company on
behalf of various security holders to register the re-sale of shares of common
stock issued to security holders or issuable to security holders upon conversion
of preferred stock. These security holders may now avail themselves to Rule 144
to facilitate the public sale in ordinary transactions of limited amounts of the
securities. We hereby advise you that none of the securities covered by the
Registration Statement have been offered or sold.
Sincerely yours,
/s/ Peter C. Zachariou
Peter C. Zachariou, President
