EVERS & HENDRICKSON LLP - ---------------------------------- 155 Montgomery Street, 12th Floor, San Francisco, CA 94104 Jason E. Lavender Attorney at Law Main (415) 772-8100 Direct (415) 772-8108 Fax (415) 772-8101 lavender@everslaw.com --------------------- March 1, 2000 U.S. Securities Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Re: Withdrawal of Registration Statement [Form R-W] Two Dog Net, Inc. ------------------------------------------------------------------ Dear Sir/Madam: Please withdraw the SB-2 Registration Statement of Two Dog Net, Inc. for the following reason: the company no longer wishes to pursue registration. Thank you for your time. If you should have any questions, please contact me at (415) 772-8108. Very truly yours, EVERS & HENDRICKSON LLP Jason E. Lavender