September 24, 2004
Robyn Manos, Esq.
Securities and Exchange Commission
U.S. Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
| Re: | Scanner Technologies Corporation |
| Form S-3 Registration Statement Filed December 9, 2003 | |
| SEC File No. 333-111028 |
Dear Ms. Manos:
On behalf of Scanner Technologies Corporation (the “Registrant”), we hereby withdraw, pursuant to Rule 477 of the Securities Act of 1933, the above-referenced registration statement. This withdrawal is made based on our understanding that the Registrant is not eligible to register its securities on a Form S-3 Registration Statement.
Very truly yours,
/s/ Robert K. Ranum
Robert K. Ranum
612-492-7067 (Phone)
612-492-7077 (Fax)
rranum@fredlaw.com