NET EXPRESSIONS, INC. 222 LAKEVIEW AVENUE, SUITE 160 WEST PALM BEACH, FLORIDA 33401 12 January 2000 United States Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 RE: Net Expressions, Inc. File No. 0-28091 Dear Ms. Walker: Net Expressions, Inc. respectfully requests that it's Form 10-SB, voluntarily filed November 15, 1999 be withdrawn effective immediately. The Company has changed its business plans, and is not required to be a reporting company, therefore, will not need the benefits and burdens of reporting based upon proposed changes and respectfully requests such relief prior to becoming effective. Very truly, /s/ Kevin S. Slowick ----------------------- Kevin S. Slowick President, CEO DFM/cvp File: Mintmire & Associates