Airtrax, Inc.
200 Freeway Drive, Unit One
Blackwood, New Jersey 08012
(856) 232-3000
February 13, 2008
VIA ELECTRONIC SUBMISSION
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| | Re: | Airtrax, Inc. (the “Company”) Registration Statement on Form SB-2 Initially Filed May 4, 2007 File No. 333-142644 |
Ladies and Gentlemen:
Please be advised that Airtrax, Inc. (the "Registrant") hereby requests pursuant to Rule 477 under the Securities Act of 1933, as amended, that the Commission withdraw the Registrant's Registration Statement on Form SB-2 filed with the Commission on May 4, 2007 (File No. 333-142644) (the "Registration Statement"). No securities were offered or sold pursuant to this Registration Statement. Please apply the Company’s filing fee to its account with the SEC. If you have any questions concerning this matter, please contact Richard Friedman at (212) 930-9700.
Thank you for your assistance in this matter.
| | AIRTRAX, INC. | |
| | | | |
| | By: | /s/ ROBERT WATSON | |
| | | Robert Watson | |
| | | President | |
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