-----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,
 HD4ULl0ICPkfvqcT+CS1Si4EMT+SIaNWuTFwCsswy40U0RsUXpKMUjzclRgeggRB
 bSloBASvu5F5VoLjRB+7FA==

<SEC-DOCUMENT>/in/edgar/work/0000916641-00-001430/0000916641-00-001430.txt : 20001005
<SEC-HEADER>0000916641-00-001430.hdr.sgml : 20001005
ACCESSION NUMBER:		0000916641-00-001430
CONFORMED SUBMISSION TYPE:	RW
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20001004

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ESKIMO PIE CORP
		CENTRAL INDEX KEY:			0000787520
		STANDARD INDUSTRIAL CLASSIFICATION:	 [2024
]		IRS NUMBER:				540571720
		STATE OF INCORPORATION:			VA
		FISCAL YEAR END:			1231
</COMPANY-DATA>

		FILING VALUES:
			FORM TYPE:		RW
			SEC ACT:		
			SEC FILE NUMBER:	000-19867
			FILM NUMBER:		734517
</FILING-VALUES>

			BUSINESS ADDRESS:	
				STREET 1:		901 MOOREFIELD PARK DR
				CITY:			RICHMOND
				STATE:			VA
				ZIP:			23236
				BUSINESS PHONE:		8045608400
</BUSINESS-ADDRESS>

				MAIL ADDRESS:	
					STREET 1:		901 MOOREFIELD PARK DR
					CITY:			RICHMOND
					STATE:			VA
					ZIP:			23236
</MAIL-ADDRESS>
</FILER>
</SEC-HEADER>
<DOCUMENT>
<TYPE>RW
<SEQUENCE>1
<FILENAME>0001.txt
<DESCRIPTION>WITHDRAWAL OF SCHEDULE 14C
<TEXT>

                      [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
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----