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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-05-056011.txt : 20060905
<SEC-HEADER>0000000000-05-056011.hdr.sgml : 20060904
<ACCEPTANCE-DATETIME>20051103141440
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-056011
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051103

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			VARSITY GROUP INC
		CENTRAL INDEX KEY:			0001069502
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				541876848
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		1300 19TH STREET, N.W.
		STREET 2:		SUITE 800
		CITY:			WASHINGTON
		STATE:			DC
		ZIP:			20036
		BUSINESS PHONE:		202-667-3400

	MAIL ADDRESS:	
		STREET 1:		1300 19TH STREET, N.W.
		STREET 2:		SUITE 800
		CITY:			WASHINGTON
		STATE:			DC
		ZIP:			20036

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	VARSITYBOOKS COM INC
		DATE OF NAME CHANGE:	19990921
PUBLIC REFERENCE ACCESSION NUMBER:		0001193125-05-065460
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


								November 3, 2005


Mr. Eric J. Kuhn
Chief Executive Officer
Varsity Group, Inc.
1850 M Street, NW, Suite 1150
Washington, D.C. 20036

	RE:	Form 10-K for the fiscal year ended December 31, 2004
		File Date: March 31, 2005
		File No. 000-28977

Dear Mr. Kuhn:

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

							Sincerely,


								George F. Ohsiek, Jr.
								Branch Chief


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