IMMUNOTECHNOLOGY CORPORATION
                              1661 Lakeview Circle
                                 Ogden, UT 84403

                                 August 17, 2004

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549-0306

      Re:
      Immunotechnology Corporation
      Registration Statement on Form S-4, as amended (File No. 333- 107794)
      Request for Withdrawal

Ladies and Gentlemen:

     Pursuant  to Rule  477  under  the  Securities  Act of  1933,  as  amended,
Immunotechnology   Corporation  (the  "Company")  hereby  makes  application  to
withdraw its  Registration  Statement on Form S-4, File Number  333-107794  (the
"Form S-4  Registration  Statement"),  relating to the offering of shares of the
Company's  common stock,  par value $0.001 per share (the "Shares").  The Shares
were issuable as merger  consideration to the shareholders of Ultimate  Security
Systems  Corporation,  as described in the Form S-4 Registration  Statement.  No
securities have been sold under the Form S-4 Registration Statement. The Company
is seeking withdrawal of the Registration  Statement because of a joint decision
of the Board of  Directors  of both the Company and  Ultimate  Security  Systems
Corporation  that  it is in the  best  interests  of  each of  them,  and  their
respective shareholders, not to proceed the proposed acquisition.

     The Company  requests in accordance  with Rule 457(p) of the Securities Act
that all fees  paid to the  Commission  in  connection  with the  filing  of the
Registration Statement be credited for future use.

     The Company requests that the Commission consent to this application on the
grounds that the withdrawal of the Registration Statement is consistent with the
public  interest and the protection of investors,  as  contemplated by paragraph
(a) of  Rule  477 of the  Securities  Act.  Accordingly,  we  request  that  the
Securities and Exchange Commission issue an order granting the withdrawal of the
Form S-4 Registration  Statement as soon as possible.  We would appreciate it if
you would please provide the Company a facsimile copy of the order consenting to
the  withdrawal of the  Registration  Statement as soon as it is available.  The
facsimile number of the Company is (801) 399-3688. Should you have any questions
regarding this matter, please contact our counsel: A. O. Headman, Jr., of Cohne,
Rappaport & Segal,  525 East 100 South,  Fifth Floor,  Salt Lake City, UT 84102;
telephone (801) 532-2666; fax (801) 355-1813; email - aoh@crslaw.com.


                                                Sincerely,

                                                Immunotechnology Corporation

                                                By:  /s/ Mark Scharmann
                                                     Mark Scharmann, President