AMERICAN AMMUNITION, INC. 3545 NW 71st Street Miami, FL 33147 January 3, 2003 VIA ELECTRONIC SUBMISSION Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Re: American Ammunition, Inc. (the "Company") Form SB-2 filed October 23, 2002 File No. 333-100708 Ladies and Gentlemen: We previously filed the above-referenced Form SB-2 registration statement. We hereby request that such registration statement be withdrawn at your earliest convenience. No securities were offered or sold pursuant to this registration statement. We hereby request that such registration statement be withdrawn at your earliest convenience. No securities were offered or sold pursuant to this registration statement. We request this withdrawal because American Ammunition intends to amend the terms of the private placement and will register the shares of common stock underlying such private placement on another registration statement. If you have any questions concerning this matter, please contact Darrin M. Ocasio at 212-398-1493. Thank you for your assistance in this matter. AMERICAN AMMUNITION, INC. By: /s/ Andres Fernandez Andres Fernandez President