[Mays & Valentine, L.L.P. letterhead]





     (804) 697-1298                                                   08847.051
email: bhester@maysval.com

                                 October 4, 2000




VIA EDGAR and TELECOPIER (202)942-9528

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

                   File No. 000-19867 - Eskimo Pie Corporation
       Withdrawal of Schedule 14C Filing/Preliminary Information Statement
       -------------------------------------------------------------------

Ladies and Gentlemen:

         On behalf of Eskimo Pie Corporation,  a corporation organized under the
laws of the  Commonwealth  of Virginia (the  "Company"),  we hereby withdraw the
filing of the Company's preliminary  information statement on Schedule 14C (file
No.  000-19867)  originally  filed with the  Commission on August 17, 2000.  The
filing  related to a special  meeting of  shareholders  of the Company which was
anticipated  to be  held  in  October,  2000.  That  special  meeting  has  been
cancelled.

         Please  direct any questions or comments you may have  concerning  this
withdrawal to the undersigned at (804) 697-1298.

                                   Yours sincerely,

                                   /s/ Elizabeth G. Hester

                                   Elizabeth G. Hester

784415

cc:      Mr. David B. Kewer