-----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,
 MGyvOotflpNnk9noLz1AzpvePjbGm5rw/+cHS2y8OAEuJSmMNZ899ohL+f7R5CKw
 emX0TBuaJkZpWEUp9eDkUQ==

<SEC-DOCUMENT>0000950136-99-001575.txt : 19991216
<SEC-HEADER>0000950136-99-001575.hdr.sgml : 19991216
ACCESSION NUMBER:		0000950136-99-001575
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19991209
ITEM INFORMATION:		
ITEM INFORMATION:		
FILED AS OF DATE:		19991215

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BLUEFLY INC
		CENTRAL INDEX KEY:			0001030896
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-APPAREL, PIECE GOODS & NOTIONS [5130]
		IRS NUMBER:				133612110
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		
		SEC FILE NUMBER:	333-22895
		FILM NUMBER:		99774998

	BUSINESS ADDRESS:	
		STREET 1:		42 WEST 39TH ST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018
		BUSINESS PHONE:		2129448000

	MAIL ADDRESS:	
		STREET 1:		42 WEST 39TH ST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10018

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PIVOT RULES INC
		DATE OF NAME CHANGE:	19970305
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>000095013699001575-001-seq1-8-k.txt
<DESCRIPTION>FORM 8-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16.3
<SEQUENCE>2
<FILENAME>000095013699001575-002-seq2-ex-16-3.txt
<DESCRIPTION>LETTER - M.R. WEISER & CO. LLP
</DOCUMENT>
</SUBMISSION>