[OBJECT OMITTED] Electronic 1077 Business Center Circle Sensor Newbury Park, California 91320 Technology Tel. (805) 480-1994 FAX (805) 480-1984 May 25, 2006 VIA EDGAR --------- U.S. Securities and Exchange Commission Division of Corporation Finance Mail Stop 6010 100 F Street N.E. Washington, D.C. 20549 Re: Withdrawal Request on Form RW Filed May 24, 2006 File No. 333-130900 -------------------------------------------------------------------------------- To Whom It May Concern: Due to technical difficulties, yesterday we inadvertently filed a Form RW Request for Withdrawal of a Registration Statement with an incorrect file number (333-130900). We subsequently filed a Form RW Request for Withdrawal with the correct file number (000-51859). We respectfully request that the Form RW filed yesterday with file number 333-130900 be withdrawn. If you have any questions, please do not hesitate to contact our legal counsel, Stacy Rentner of White & Case LLP at (213) 620-7740. Thank you, /s/ Francis Chang Francis Chang, Secretary and Vice President of Finance and Administration Electronic Sensor Technology, Inc.