21 December 2004

Mr. Dan Duchovny
United States Securities
and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:      Airtrax, Inc. - Preliminary Information Statement Filed 
                  December 3, 2004 (File No. 001-16237)

Dear Mr. Duchovny:

     Reference is made to the Preliminary Information Statement of Airtrax, Inc.
(the "Company") which was filed with the Securities and Exchange Commission on
December 3, 2004. This letter responds to your request for additional

     As filed, the record date for the vote of shareholders was November 30,
2004 and on said date, the Company had a total of 15,014,342 shares of common
stock issued and outstanding. At the time of filing, I was of the belief that a
requisite majority had been obtained, in accordance with the provisions of Rule
14a-2(b)(2), from not more than 10 persons. Based upon further review by Company
counsel of the votes obtained, it was recently determined that I mistakenly
counted the number of shares held by me in determining the shareholder vote.
Accordingly, the requisite majority approval of shareholders was not obtained.

     Please note that the Company intends to amend the 14C to a 14A, or in the
alternative, change the record date and confirm the correct shares issued to me
in order to obtain the requisite majority vote.

     Thank you and please do not hesitate to contact the undersigned with any

Very truly yours,

/s/ Peter Amico
Peter Amico