February 8, 2001 VIA EDGAR - --------- Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, DC 20549 RE: WorldRes.com, Inc. CIK: 1096000 Commission File No. 333-34380 Application for Withdrawal Ladies and Gentlemen: Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended, Worldres.com, Inc., a Delaware corporation (the "Registrant") hereby applies for an order granting the immediate withdrawal of its Registration Statement on Form S-1, together with all exhibits and amendments thereto, Commission File No. 333-34380 (collectively, the "Registration Statement"). The Registration Statement was originally filed with the Securities and Exchange Commission (the "Commission") on April 7, 2000. Pursuant to the Registration Statement, the Registrant proposed to register certain shares of its Common Stock $.001 par value per share (the "Shares"), for issuance to the public with a proposed maximum offering price of $69,000,000. Based upon changed circumstances regarding the securities markets, the Registrant has determined at this time not to pursue the initial public offering of the Shares pursuant to the Registration Statement. Furthermore, no securities have been sold under the Registration Statement. Accordingly, we request an order granting the withdrawal of the Registration Statement be issued by the Commission as soon as possible. If you have any questions regarding the foregoing application for withdrawal, please contact James Smith or Scott Elliott of Orrick, Herrington & Sutcliffe LLP, legal counsel to the Registrant in connection with the Registration Statement at (650) 614-7400. Sincerely, WorldRes.com, Inc. /s/ Gregory A. Jones Gregory A. Jones President & Chief Executive Officer cc: James M. Daly, Securities and Exchange Commission Edward M. Kelly, Securities and Exchange Commission Tony J. Lawrence, The Nasdaq Stock Market Scott D. Elliott, Orrick, Herrington & Sutcliffe LLP Gregory C. Smith, Skadden, Arps, Slate, Meaghen & Flom LLP