SLS INTERNATIONAL, INC. 3119 S. Scenic Springfield, MO 65807 June 25, 2004 VIA EDGAR Securities and Exchange Commission Washington, D.C. 20549 Re: Amendment to Registration Statement on Form SB-2 for SLS International, Inc. Dear Mr. Owings: Pursuant to Rule 477 under the Securities Act of 1933, SLS International, Inc. hereby applies for withdrawal of the Amendment to Registration Statement on Form SB-2, registration number 333-108302, which was filed on June 18, 2004. We are requesting the withdrawal of this amendment because it was inadvertently tagged as a pre-effective amendment, but it should have been tagged as a post-effective amendment. No securities were sold pursuant to the amendment filed on June 18, 2004. Thank you for your consideration of this request. Sincerely yours, SLS International, Inc. /s/ John M. Gott John M. Gott, its President and Chief Executive Officer