[TANNER'S RESTAURANT GROUP, INC. LETTERHEAD]
August 11, 2000
Via EDGAR
---------
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Tanner's Restaurant Group, Inc.
Registration Statement on Form SB-2
File No. 333-78111
Ladies and Gentlemen:
Pursuant to Rule 477 under the Securities Act of 1933, the undersigned
registrant, Tanner's Restaurant Group, Inc. (the "Company"), hereby requests the
Commission's consent to withdraw the above-referenced Registration Statement.
This request is made because the Company has exited the restaurant business and
entered the telecommunications industry, and plans to file a new registration
statement on Form SB-2 to replace this registration statement. Also, the Company
has contractually agreed to register the resale of a large number of additional
shares not covered by this registration statement, and prefers to have a single
registration statement cover all of these shares rather than making significant
amendments to the existing registration statement and filing a new registration
statement to cover the additional shares.
If you have questions or comments about the foregoing, please call the
undersigned at (203) 333-6389 or David Wisniewski of Nelson Mullins Riley &
Scarborough, L.L.P. at (404) 817-6000.
Very truly yours,
/s/ Larry Shatsoff
Larry Shatsoff, President
cc: Wade H. Stribling, Esq.
Charles D. Vaughn, Esq.
Philip H. Moise, Esq.
Robert Copps, Esq.
