[LOGO]
                           AMERICAN BUSING CORPORATION
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September 24, 2003


United States Securities and Exchange Commission
Washington, D.C. 20549

RE:   American Busing Corporation
      Post Effective Amendment Registration Statement on Form SB-2 POS462C
      Registration Number 333-101762
      Filed: September 15, 2003

To Whom It May Concern:

American Busing Corporation hereby withdrawals its Post Effective Amendment
Registration Statement filed on Form SB-2 POS462C with the Securities and
Exchange Commission on September 15, 2003. The Company withdraws the filing as
requested by the Commission in its letter dated September 22, 2003 because it
does not satisfy Rule 462(c). We feel it is in the best interest of the public
that this action is taken.

Best Regards,


/s/ Edmond Forister

Edmond Forister
President and Chief Executive Officer















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               23518 N. 78th Street o Scottsdale o Arizona o 85255
                Telephone: 602-206-3582 o Facsimile: 480-502-0412