Norrlanska Kross, Inc.
                            10077 E. County line Road
                               Longmont, CO 80501

                                October 31, 2001

Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Steet, N.W.
Washington, D.C.  20549

Re:      Norrlanska Kross, Inc.
         Registration Statement on From SB-2
         Registration No. 333-60824
         Originally filed May 14, 2001

Ladies and Gentlemen:

     Pursuant to Rule 477 of Regulation C promulgated  under the  Securities Act
of 1933, as amended, Norrlanskla Kross, Inc., (Norrlanska Kross") hereby applies
for  withdrawal  of the  above-referenced  Registration  Statement of Form SB-2,
together with all amendments thereto.

     The grounds for this  application  for withdrawal  are that  Norrlanska has
agreed with the staff that the  company  needs to resolve  corporate  structural
issues prior to  registering  any  securities  pursuant to the Securities Act of
1933. In view of the foregoing, Norrlanska Kross believes that the withdrawal of
the  Registration  Statement  is  consistent  with the public  interest  and the
protection of investors.

     If any further  information  is required in  connection  with this  matter,
please contact the  undersigned  officer of Norrlanska  Kross at (303) 772-3316.
Thank you for your attention to this matter.

                                                     NORRLANSKA KROSS, INC.


                                                     /s/ James B. Wiegand
                                                     --------------------
                                                     James B. Wiegand
                                                     President, Director

cc.      Ballard Spahr Andrews & Ingersoll, LLP.
         The Step Law Group