On April 14, 2005 EPA published a direct final rule (71 FR 19702) approving revisions to the New Mexico State Implementation Plan (SIP) concerning the second ten-year carbon monoxide (CO) maintenance plan for the Albuquerque/Bernalillo County, New Mexico area. The revision was based on a request from the State submitted to EPA on September 7, 2004. In the proposed rules section of the April 14, 2005 Federal Register (71 FR 19723), we stated that written comment must be received by May 16, 2005. We received written adverse comments during the public comment period on our April 14, 2005 rulemaking action. The EPA is withdrawing this final rule due to the adverse comments received on this rulemaking action. In a subsequent final rule, we will summarize and respond to written comments received and take final rulemaking action on this requested New Mexico SIP revision.