DBA TENSIODYNE SCIENTIFIC CORP.

                                              11661 San Vicente Blvd., Suite 707
                                              Los Angeles, CA 90049
                                              Phone:   (310) 208-5589
                                              Fax:   (310) 473-3177
                                              Website :

                                                         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