-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 SAG3rALTp8/rtu5rWArup6F8BSa/CVQInaDUZrdH0bFotL7+kIUjalcRk4icdoRN
 eAbMjRYbLdPJuH47UySrQA==

<SEC-DOCUMENT>/in/edgar/work/20000613/0000912057-00-028330/0000912057-00-028330.txt : 20000919
<SEC-HEADER>0000912057-00-028330.hdr.sgml : 20000919
ACCESSION NUMBER:		0000912057-00-028330
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20000613

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ZEBU
		CENTRAL INDEX KEY:			0001095271
		STANDARD INDUSTRIAL CLASSIFICATION:	 [7374
]		IRS NUMBER:				943339273
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0630
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		RW
			SEC ACT:		
			SEC FILE NUMBER:	333-31440
			FILM NUMBER:		653825
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		595 MARKET STREET
				STREET 2:		6TH FLOOR
				CITY:			SAN FRANCISCO
				STATE:			CA
				ZIP:			95104
				BUSINESS PHONE:		4155437338
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		595 MARKET STREET
					STREET 2:		6TH FLOOR
					CITY:			SAN FRANCISCO
					STATE:			CA
					ZIP:			95104
</MAIL-ADDRESS>

					FORMER COMPANY:	
						FORMER CONFORMED NAME:	SELECTQUOTE INC
						DATE OF NAME CHANGE:	19990917
</FORMER-COMPANY>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>rw.txt
<DESCRIPTION>RW
<TEXT>

<PAGE>


                                      ZeBu
                            595 Market Street, 6th Floor
                              San Francisco, CA  94105


June 13, 2000

MAIL STOP 0406

The Securities and Exchange Commission
450 Fifth Street
Washington, D.C. 20549
Attn:  Jennifer Ours
       Division of Corporation Finance

                    RE:  REGISTRATION STATEMENT ON FORM S-1
                         (REGISTRATION NO. 333-31440 OF ZEBU)


     Pursuant to Rule 477 promulgated under the Securities Act of 1933, Zebu
("the Company") respectfully requests consent to withdraw its Registration
Statement on Form S-1 (Registration No. 333-31440) originally filed March 1,
2000.  The Company does not intend to pursue a public offering of its common
stock at this time.

                                               Sincerely,

                                               /s/Steven H. Gerber

                                               Steven H. Gerber
                                               President

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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