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Technology Stocks : Emerald Solutions (EMSO)

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To: CookiePuss who wrote (6)	1/10/2001 6:31:31 PM
From: Glenn Petersen	Read Replies (1) of 9

EMSO withdrew its offering today: freeedgar.com./search/ViewFilingsData.asp?CIK=1106593&Directory=891020&Year=01&SECIndex=28&Extension=.tst&PathFlag=0&nStartLoc=468&nEndLoc=1785&TextFileSize=1801&DateFiled=1/10/2001&FormType=RW&SFType=&SDFiled=&tabletype=1&tablename=&SourcePage=FilingsResults&OEMSource=&UseFrame=0&CompanyName=EMERALD+DELAWARE+INC Securities and Exchange Commission Judiciary Plaza 450 Fifth Street, N.W. Mail Stop 4 - 5 Washington, D.C. 20549 Attn: Michelle Anderson RE: EMERALD-DELAWARE, INC.; WITHDRAWAL OF REGISTRATION STATEMENT, FILE NO. 333-30574 Dear Michelle: On behalf of Emerald-Delware, Inc. (the "Company"), we inform the Staff that due to market conditions, the Company hereby withdraws from registration its Registration Statement on Form S-1, File No. 333-30574. Please call me at the number above if you have any questions. Very truly yours, /s/ JUSTIN L. BASTIAN ----------------------

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