January 11, 2002 VIA EDGAR AND FACSIMILIE Thomas Jones, Esq. Mail Stop 4-6 Division of Corporate Finance Securities & Exchange Commission 450 Fifth Street N.W. Washington, DC 20549 Re: Ariel Corporation S-4 Registration Bearing SEC File# 333-61736 Dear Mr. Jones: Pursuant to Rule 477 of the Securities Act of 1933, as amended, we hereby apply to the Securities and Exchange Commission to withdraw the above referenced registration statement. This withdrawal is requested due to the termination of the agreement of merger between the registrant and Mayan Networks Corporation. We hereby certify that no securities have been sold in connection with the offering covered by this registration statement. If you have any questions regarding this withdrawal, please call our legal counsel, Harold W. Paul, Esq. at (203) 256-8005. Sincerely, Ariel Corporation By: ________________________ Dennis I. Schneider, CEO