GREAT AMERICAN MINERALS, INC.
                           2825 E. COTTONWOOD PARKWAY
                            SALT LAKE CITY, UT 84121


March 3, 2005


VIA FAX AND EDGAR
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:      Great American Minerals, Inc.
                  Withdrawal of Registration Statement on Form SB-2
                  File No. 333-121803

Ladies and Gentlemen:

Pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended
(the "Securities Act"), Great American Minerals, Inc. (the "Registrant") hereby
applies for an Order granting the immediate withdrawal of its Registration
Statement on Form SB-2, together with all exhibits thereto, commission File No.
333-121803 (collectively, the "Registration Statement"). The Registration
Statement was originally filed with the Commission on January 3, 2005.

The Registrant is requesting this withdrawal because of continuing ongoing
developments with regard to the Registrant's business and financings. As a
result, the Registrant has determined not to proceed with the contemplated
offering. No securities have been sold pursuant to the Registration Statement
and the Registration Statement has not been declared effective by the
Commission.

The Registrant further requests that all fees paid to the Commission in
connection with the filing of the Registration Statement be credited for future
use in accordance with Rule 457 of the Securities Act. Please note that, if
available, the Registrant may undertake a subsequent private offering of its
securities pursuant to Rule 155(c) of the Securities Act.

Accordingly, the Registrant hereby respectfully requests that an Order granting
the withdrawal of the Registration Statement be issued by the Commission as soon
as possible.

If you have any questions regarding the foregoing application for withdrawal,
please contact Paul H. Shaphren at Callister Nebeker & McCullough, legal counsel
to the Registrant, at 801-530-7411. Please provide a copy of the order
consenting to this withdrawal to Mr. Shaphren by fax at 801-364-9127.

Very truly yours,

GREAT AMERICAN MINERALS, INC.


By: /s/ Dennis J. McDowell
    Dennis J. McDowell
    President