Due to the receipt of an adverse comment, the EPA is withdrawing the July 8, 2004 (69 FR 41336) direct final rule which would have approved revisions to Ohio's State Implementation Plan for Sulfur Dioxide (SO<INF>2</INF>) for Cuyahoga, Lake, Mahoning, Monroe, Washington, Adams, Allen, Clermont, Lawrence, Montgomery, Muskingum, Pike, Ross and Wood Counties. It also would have approved the redesignation of Cuyahoga County to attainment of the national ambient air quality standards for SO<INF>2</INF> and the SO<INF>2</INF> maintenance plan for Cuyahoga County. In the direct final rule, EPA stated that if EPA received an adverse comment by August 9, 2004, the rule would be withdrawn and not take effect. On July 12, 2004, EPA received a comment. EPA believes this comment is adverse and, therefore, EPA is withdrawing the direct final rule. EPA will address the comment received in a subsequent final action based upon the proposed action also published on July 8, 2004 (69 FR 41344). EPA will not institute a second comment period on this action.