1 Silicon Entertainment, Inc. 210 Hacienda Avenue Campbell, CA 95008 November 18, 1999 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 Re: Silicon Entertainment, Inc. REGISTRATION STATEMENT ON FORM S-1 File No.: 333-87019 Ladies and Gentlemen: I am writing with respect to the above-referenced registration statement (the "Registration Statement") which was filed with the Commission on September 13, 1999, as amended on September 23, 1999, October 21, 1999, November 5, 1999, November 9, 1999, November 12, 1999, November 16, 1999 and November 17, 1999. By this letter, the company (the "Company") hereby requests that the Registration Statement be withdrawn effective immediately. No sales were made pursuant to the prospectus included in the Registration Statement. The Company and its underwriters have determined that a public offering of the Company's Common Stock as contemplated by the Registration Statement is not viable at this time. If you have any questions regarding this matter, please call James Koshland or Nicole Alston of Gray Cary Ware & Freidenrich, LLP, the Company's counsel, at 650/833-2000. Very truly yours, SILICON ENTERTAINMENT, INC. By: /s/ David Morse -------------------------------- David Morse Chief Executive Officer cc: Kara Sandler, Securities and Exchange Commission Thomas Choe, The Nasdaq Stock Market James Koshland, Esq.