-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
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 YMzOS5OzVBybnzZJRVyf7Q==

<SEC-DOCUMENT>0000949353-05-000155.txt : 20050426
<SEC-HEADER>0000949353-05-000155.hdr.sgml : 20050426
<ACCEPTANCE-DATETIME>20050426111627
ACCESSION NUMBER:		0000949353-05-000155
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050426
DATE AS OF CHANGE:		20050426

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CIROND CORP
		CENTRAL INDEX KEY:			0001132810
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				880469593
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		RW
		SEC ACT:		
		SEC FILE NUMBER:	333-122173
		FILM NUMBER:		05771935

	BUSINESS ADDRESS:	
		STREET 1:		4185 STILL CREEK DRIVE
		STREET 2:		SUITE B-101
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5C 6G9
		BUSINESS PHONE:		6042055039

	MAIL ADDRESS:	
		STREET 1:		4185 STILL CREEK DR
		STREET 2:		STE B-101
		CITY:			BURNABY
		STATE:			A1
		ZIP:			V5C 6G9

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	EXMAILIT COM
		DATE OF NAME CHANGE:	20010118
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>withdrawal.txt
<DESCRIPTION>WITHDRAWAL REQUEST
<TEXT>


                                                                  Daniel W. Carr
                                                                  John J. Coates
                                                                 Kevin M. Coates
                                                                    H. Alan Dill
455 Sherman Street, Suite 300                                     Robert A. Dill
Denver, Colorado 80203                                            Thomas M. Dunn
Phone: 303-777-3737                                            John A. Hutchings
Fax: 303-777-3823                                                 Stephen M. Lee
www.dillanddill.com                                            Fay M. Matsukage*
                                                                  Adam P. Stapen
                                                                  Jon Stonbraker
                                                                 Craig A. Stoner
                                                               Felicity Tompkins
                                                               Patrick D. Tooley
                                                        *Also licensed in Nevada


DIRECT DIAL:  (303) 282-4105
E-MAIL:  FMM@DILLANDDILL.COM


April 26, 2005


Mark P. Shuman
Branch Chief - Legal
Office of Computers and Online Services
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0405

RE:      CIROND CORPORATION
         REGISTRATION STATEMENT ON FORM SB-2
         FILE NO. 333-122173

Dear Mr. Shuman:

On behalf of Cirond Corporation (the "Company"), we respectfully request the
withdrawal of its registration statement on Form SB-2, File No. 333-122173. The
Company believes that such withdrawal is necessary in order to restructure its
financing arrangement with certain investors. Accordingly, the Company may
undertake a subsequent private offering in reliance on Rule 155(c).

Please note that no securities that were covered by this resale registration
statement were resold.

Please contact the undersigned with any additional questions or comments you may
have.

Sincerely,

/s/ FAY M. MATSUKAGE

Fay M. Matsukage

Cc:      Cirond Corporation
         KPMG LLP

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