[CORECHANGE LETTERHEAD]

                                                             November 27, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, DC  20549

Re:      Corechange, Inc.
         Registration Statement on Form S-1
         (Registration No. 333-38186)
         Registration Statement on Form 8-A
         (Registration No. 000-31491)

Ladies and Gentlemen:

         In accordance with Rule 477 promulgated under the Securities Act of
1933, as amended, Corechange, Inc. ("Corechange") hereby withdraws its
Registration Statement on Form S-1 (Registration No. 333-38186), as amended,
that was originally filed with the Securities and Exchange Commission on May 31,
2000. Corechange is withdrawing the Registration Statement because it does not
intend to conduct the offering of shares of Common Stock contemplated in the
Registration Statement at this time. No shares of Common Stock of Corechange
have been issued or sold under the Registration Statement.

         In addition, Corechange hereby withdraws the Registration Statement on
Form 8-A (Registration No. 000-31491) that it originally filed with the
Securities and Exchange Commission on September 8, 2000 with respect to its
Common Stock.

         If you have any questions with respect to this letter, please call
either Peter Tarr or Stuart M. Falber of the law firm of Hale and Dorr LLP at
(617) 526-6000.

                                   Sincerely,

                                   Corechange, Inc.

                                   By: /s/ ULF ARNETZ
                                       ---------------------------
                                       Ulf Arnetz
                                       Chief Executive Officer


cc:      Mr. Edward Kelly