[NUTRASTAR LETTERHEAD]



June 10, 2003



US Securities and Exchange Commission
Division of Corporation Finance
450 5th Street, NW
Mail Stop 0304
Washington, D.C.  20549

Attention:  Pamela Howell, Staff Attorney

Re:      NutraStar Corp.
         Application for Withdrawal of Registration Statement on Form SB-2
         File Number: 333-89790
         Filed: June 4, 2002

To the Securities and Exchange Commission:

Pursuant to Rule 477 of Regulation C, NutraStar Corp. (the "Registrant")  hereby
requests that the above-referenced  registration  statement (File No. 333-89790)
be withdrawn.  The reason for this withdrawal is that the registration statement
was  filed  solely  to  register  the  resale  of  shares  by  certain  existing
shareholders of the Registrant.  Due to the  Registrant's  need to focus all its
efforts  on  developing  its  business,   it  has  been  unable  to  pursue  the
above-referenced  registration of its shares with the SEC. Due to the passage of
time, much of the disclosure  appearing in the original  registration  statement
filed in June of last year would have to be updated and the selling shareholders
now have other resale  options  available  such as resales  pursuant to Rule 144
under the Securities Act of 1933.

Please  be  advised  that  the  Registrant  did not  circulate  any  preliminary
prospectus  nor were any  securities  offered  or sold in  connection  with this
proposed offering.

Based upon the above circumstances,  the Registrant believes that the withdrawal
of the  above-referenced  registration  statement  would be consistent  with the
public interest and the protection of investors.

Respectfully submitted,


/s/ Patricia McPeak,
-----------------------
Chief Executive Officer