[LETTERHEAD OF ANNUNCIO, INC.]

                                  May 5, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549-1004

Via Overnight Courier.

     Re: Annuncio Software, Inc. Registration Statement on Form S-1
         ----------------------------------------------------------
         (File No. 333-31686)
         -------------------

Ladies and Gentlemen:

     Pursuant to Rule 477 under the Securities Act of 1933, as amended,
Annuncio Software, Inc. (the "Company") requests the withdrawal of the Company's
Registration Statement on Form S-1, file number 333-31686 (the "S-1 Registration
Statement"). The Company has elected not to proceed with the offering due to
general market conditions and a determination that it would not be in the
Company's best interest to proceed at this time. No offers or sales of the
Company's Common Stock were made pursuant to the S-1 Registration Statement.

     If you have any questions, please call Jonathan Levy of Wilson Sonsini
Goodrich & Rosati (650) 493-9300, or me. Thank you.

                                       Very truly yours,

                                       /s/ Didier Moretti
                                       Didier Moretti
                                       Chief Executive Officer