VIA E-MAIL

April 6, 1999

Jonathan G. Katz

Secretary, Securities and Exchange Commission

Mail Stop 6-9

450 Fifth Street, NW

Washington, DC 20549

RE:FILE NO.: S7-5-99

Dear Mr. Katz:

Please be advised that we feel that the amendments being proposed to Rule 15C2-11 would be disastrous for companies like ourselves. While we are still a non-reporting company, however we do provide the general public with news releases, etc. If enforcement is shifted to market makers instead of where it rightly belongs with the Securities and Exchange Commission, no one will give quotes or maintain a market in non-reporting stocks.

Thank you very much for your kindness and cooperation.

Very truly yours,

INTERACTIVE MULTIMEDIA NETWORK, INC.

By: Vincent L. Verdiramo

President

VLV/mf