AMERICAN AMMUNITION, INC.
                               3545 NW 71st Street
                                 Miami, FL 33147




                                                January 3, 2003




VIA ELECTRONIC SUBMISSION

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

Re:  American Ammunition, Inc. (the "Company")
     Form SB-2 filed October 23, 2002
     File No. 333-100708


Ladies and Gentlemen:

     We previously filed the above-referenced Form SB-2 registration  statement.
We hereby request that such registration statement be withdrawn at your earliest
convenience.  No securities  were offered or sold pursuant to this  registration
statement.  We hereby request that such  registration  statement be withdrawn at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 American Ammunition
intends to amend the terms of the private placement and will register the shares
of common  stock  underlying  such  private  placement  on another  registration
statement.  If you have any questions  concerning  this matter,  please  contact
Darrin M. Ocasio at 212-398-1493.


     Thank you for your assistance in this matter.


                                                AMERICAN AMMUNITION, INC.

                                                By: /s/ Andres Fernandez
                                                   Andres Fernandez
                                                   President