AIRTRAX, INC.
                           200 Freeway Drive, Unit One
                               Blackwood, NJ 08012


                                                              February 14, 2006


VIA ELECTRONIC SUBMISSION

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

           Re:      Airtrax, Inc. (the "Company")
                    Registration Statement on Form SB-2, as amended
                    Filed February 11, 2005
                    File No. 333-122771

Ladies and Gentlemen:

     We previously filed the above-referenced  Form SB-2 registration  statement
and  hereby  request  that such  registration  statement  be  withdrawn  at your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 the Company intends
to seek  additional  private  financing.  In  addition,  we plan on  focusing on
protecting  our  interest  in  Filco  GmbH,  as  such  company  has  filed  for
receivership  in Germany.  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.

     Thank you for your assistance in this matter.


                              AIRTRAX, INC.

                              By: /s/ Peter Amico
                              -------------------
                              Peter Amico
                              President and Chief Executive Officer