MATERIAL TECHNOLOGIES, INC. DBA TENSIODYNE SCIENTIFIC CORP. ========================================= 11661 San Vicente Blvd., Suite 707 Los Angeles, CA 90049 Phone: (310) 208-5589 Fax: (310) 473-3177 E-mail: matech@att.net -------------- Website : www.matechcorp.com August 20, 2003 Tom Jones Securities & Exchange Commission Mail Stop: 0308 450 5th Street, N.W. Washington, DC 20549 Re: Material Technologies, Inc. (the "Company") ------------------------------------------- Request for Withdrawal of Registration Statement - Rule 477 ----------------------------------------------------------- Dear Mr. Jones: Please let this letter serve as a request for withdrawal of the Registration Statement on Form SB-2, filed August 8, 2002, including all amendments relating thereto. This application is made on the grounds that it is not in the best interest of the Company to continue pursuing the registration of its securities under the aforesaid Registration Statement. Since this Registration Statement related only to selling shareholders, no securities were sold in connection with this Registration Statement. The Registrant may undertake a subsequent private offering on reliance on Rule 155(c). Very truly yours, /s/ Robert M. Bernstein ------------------------ Robert M. Bernstein, CEO