444 Brickell Avenue
                                   Suite 522
                                Miami, FL 33131

                                  May 20, 2003


Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549

          Re: Registration Statement on Form SB-2
              Registration No. 333-101888
              Application for Withdrawal

Ladies and Gentlemen:

     Pursuant to Rule 477 under the Securities Act of 1933, GlobeTel
Communications Corp. (the "Company") respectfully requests the withdrawal of its
Registration Statement on Form SB-2 (Registration No. 333-101888), together with
all exhibits thereto (the "Registration Statement"). The Registration Statement
was initially filed on December 16, 2002 and was never declared effective. The
Company has not sold any shares of its common stock or other securities in
connection with the offering relating to the Registration Statement.

     The Company is submitting this request for withdrawal because it has
determined not to proceed with an initial public offering at this time due to
current market conditions. The Company may undertake a subsequent private
offering of securities in reliance upon Rule 155(c) under the Securities Act of

     If the staff has any questions regarding this application, please contact
the Company's counsel, Robinson Markel of Katten Muchin Zavis Rosenman, at (212)
940-8989 or by e-mail at Thank you for your assistance
in this matter.

                                   Very truly yours,

                                   /s/ Timothy M. Huff
                                   Timothy M. Huff
                                   Chief Executive Officer