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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001013762-05-000089.txt : 20050929
<SEC-HEADER>0001013762-05-000089.hdr.sgml : 20050929
<ACCEPTANCE-DATETIME>20050127172818
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001013762-05-000089
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050127

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AIRTRAX INC
		CENTRAL INDEX KEY:			0001081372
		STANDARD INDUSTRIAL CLASSIFICATION:	INDUSTRIAL TRUCKS TRACTORS TRAILERS & STACKERS [3537]
		IRS NUMBER:				223506376
		STATE OF INCORPORATION:			NJ
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		870B CENTRAL AVENUE
		CITY:			HAMMONTON
		STATE:			NJ
		ZIP:			08037
		BUSINESS PHONE:		609-567-7800

	MAIL ADDRESS:	
		STREET 1:		870B CENTRAL AVENUE
		CITY:			HAMMONTON
		STATE:			NJ
		ZIP:			08037

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MAS ACQUISITION IX CORP
		DATE OF NAME CHANGE:	19990308
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                           [Airtrax, Inc. Letterhead]

                                                    January 27, 2005

VIA FACSIMILE AND EDGAR
Mr. Dan Duchovny
United States Securities
and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
202-942-9585


Re:       Airtrax, Inc. - Preliminary Proxy Filed January 11, 2005 (File No.
          001-16237)

Dear Mr. Duchovny:

     Reference is made to the Preliminary Proxy Statement on Schedule 14A of
Airtrax, Inc. (the "Company") which was filed with the Securities Exchange
Commission (the "SEC") on January 11, 2005 (File No. 001-16237).

     The Company hereby requests that the SEC not undertake a review of the
above referenced filing. After further review, the Company has determined that
it needs to amend the Preliminary 14A and will re-file sometime next week.

     Thank you and please do not hesitate to contact the undersigned with any
questions.

Very truly yours,
Airtrax, Inc.

/s/ Peter Amico
- --------------
Peter Amico
President


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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