AMERICAN METAL & TECHNOLOGY, INC.
633 W. 5th Street, 26th Floor
Los Angeles, CA 90071
November 19, 2007
VIA EDGAR AND FACSIMILE
Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, DC 20549
| | Re: | AMERICAN METAL & TECHNOLOGY, INC. (the “Company”) Application for Withdrawal of Registration Statement on Form SB-2/A File No. 333-146490 |
Ladies and Gentlemen:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, the Company hereby applies for the immediate withdrawal of its Registration Statement on Form SB-2/A (File No. 333-146490), including all amendments and exhibits thereto (the “Registration Statement”). The Registration Statement was filed with the Securities and Exchange Commission (the “Commission”) on November 6, 2007.
The Company applies for the withdrawal of the Registration Statement because the filing was incorrectly filed with an incorrect Form type. The Company intends to re-file the document with the correct Form type POS AM with the Securities and Exchange Commission.
If you have any questions with respect to this matter, please contact our counsel, William O’Neal of THE O'NEAL LAW FIRM, P.C., at (480) 812-5058.
Very truly yours,
AMERICAN METAL & TECHNOLOGY, INC.
By: /s/ Chen Gao
Chen Gao Principal Executive Officer
