Airtrax,
Inc.
200
Freeway Drive, Unit One
Blackwood,
New Jersey 08012
(856)
232-3000
February 14, 2008
VIA ELECTRONIC
SUBMISSION
Division
of Corporation Finance
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Re: Airtrax,
Inc. (the “Company”)
Registration Statement on Form
SB-2
Initially Filed May 4,
2007
File No.
333-142644
Ladies
and Gentlemen:
Please be
advised that Airtrax, Inc. (the "Registrant") hereby requests
pursuant to Rule 477 under the Securities Act of 1933, as amended, that the
Commission withdraw
the Registrant's Registration Statement on Form
SB-2 filed with the Commission on May 4, 2007
(File No. 333-142644) (the "Registration Statement"). The Registrant
requests this withdrawal because the Registrant plans to enter into a new
private placement financing transaction and register the shares of common stock
underlying such private placement on another registration statement together
with the Registrant’s prior completed transactions. No securities were offered
or sold pursuant to this Registration Statement. Please apply the
Company’s filing fee to its account with the SEC. If you have any
questions concerning this matter, please contact Richard Friedman at (212)
930-9700.