TRANSAX INTERNATIONAL LIMITED 7545 Irvine Center Drive, Suite 200 Irvine, California 92618 Tel: (949) 623-8316 February 14, 2005 VIA EDGAR Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Re: Transax International Limited Form SB-2 Registration Statement filed on December 28, 2004 File No. 333-121689 Ladies and Gentlemen: Pursuant to Rule 477(a) under the General Rules and Regulations under the Securities Act of 1933, as amended (the "1933 Act"), please consider this correspondence as an application to the U.S. Securities and Exchange Commission (the "SEC") for an order permitting Transax International Limited (the "Registrant") to withdraw the Registration Statement on Form SB-2, filed by the Registrant on December 28, 2004 (the "Registration Statement"). No securities were sold in connection with the Registration Statement. The Registrant respectfully requests that, in accordance with the provisions of Rule 477(a) under the 1933 Act, the SEC issue an order granting the desired withdrawal. Sincerely, /s/ Stephen Walters Stephen Walters President and Chief Executive Officer