1



                                 March 14, 1997


Via Facsimile and EDGAR
- ------------------------


U.S. Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549-1004




    Re:   8&8, Inc.
          Registration Statement on Form 8-A
          ----------------------------------



Ladies and Gentlemen:

     On behalf of 8&8, Inc. (the "Company"), we hereby request that the
Company's Registration Statement on Form 8-A filed with the Securities and
Exchange Commission on January 31, 1997 be withdrawn immediately. Please direct
any comments or suggestions regarding the withdrawal of this filing to Jack
Sheridan, Jeff Herbst or the undersigned by mail at the above address or by
telephone at (415) 493-9300.

                                   Very truly yours,

                                   WILSON SONSINI GOODRICH & ROSATI
                                   Professional Corporation



                                   /s/ Brett Byers
                                   -----------------------------------
                                   Brett Byers




cc: Susann Reilly, Securities and Exchange Commission, Mail Stop 3-5
    Jeffrey W. Preusse, National Association of Securities Dealers
    Sandra L. Abbott
    Jack Sheridan 
    Jeff Herbst
    Caine Moss
    Renee Whitaker Unti