EssTec, Inc.
                     9500 East Artesia Boulevard, Suite 203
                              Bellflower, CA 90706





                                February 24, 2003



Securities and Exchange Commission
450 Fifth Street
Washington, DC  20549

        RE: Application for Withdrawal of Registration Statement of
            EssTec, Inc. (333-96913)

Ladies and Gentlemen:

         The undersigned, EssTec, Inc. (the "Company"), hereby requests that the
Registration  Statement  (333-96913)  on Form SB-2 filed with the Securities and
Exchange   Commission  on  July  22,  2002  and  all  amendments   thereto  (the
"Registration Statement") be withdrawn.

         The Registration  Statement is being withdrawn because current domestic
economic conditions and international relations do not support an initial public
offering of the Company's  securities.  To the knowledge of the undersigned,  no
securities were ever sold under the Registration Statement

         Please  feel free to contact  the  undersigned  if you need any further
information.

                                               Sincerely,

                                               ESSTEC, INC.


                                               /s/ Abdul Latif Saquib
                                               --------------------------------
                                               Abdul Latif Saquib
                                               Vice President and Secretary