AOL TIME WARNER INC.
                              75 Rockefeller Plaza
                            New York, New York 10019
                                 (212) 484-8000


                                                                 May 27, 2003

VIA EDGAR

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 90549

         Re:    AOL Time Warner Inc.
                Application for Withdrawal of Registration Statement on Form S-3
                File No. 333-103105

Ladies and Gentlemen:

Pursuant  to Rule  477  under  the  Securities  Act of  1933,  as  amended  (the
"Securities  Act"), AOL Time Warner Inc. (the "Company")  hereby applies for the
withdrawal of its  Registration  Statement  No.  333-103105 on Form S-3 with all
exhibits thereto (collectively the "Registration Statement").

The Registration Statement was originally filed with the Securities and Exchange
Commission on February 11, 2003, in connection  with the possible  resale of any
shares of the common stock,  par value $.01 per share,  of the Company issued to
LineInvest  Limited as payment of the purchase  price for preferred  shares (the
"Preferred  Shares") of AOL Europe  S.a.r.l.,  a subsidiary of the Company ("AOL
Europe"),  then held by  LineInvest  Limited,  as more  fully  described  in the
Registration  Statement.  The Registration  Statement is being withdrawn because
the Company paid the entire purchase price for the Preferred  Shares in cash and
did not issue any shares of common stock to LineInvest  Limited.  Therefore,  no
shares  of the  Company's  common  stock  will be sold  under  the  Registration
Statement.

Please contact the undersigned  (212-484-6576) or Peter S. Malloy (212-455-2000)
at Simpson  Thacher & Bartlett if you have any questions  regarding this request
for withdrawal.

Sincerely,

AOL TIME WARNER INC.

By:      /s/ Brenda C. Karickhoff
        --------------------------
        Name:  Brenda C. Karickhoff
        Title: Vice President and Associate General Counsel

cc:      Peter S. Malloy, Esq.