Due to the receipt of an adverse comment the EPA is withdrawing the July 1, 2005 (70 FR 38025), direct final rule approving revisions to the sulfur dioxide requirements for Flint Hills Resources, L.P. of Dakota County, Minnesota. In the direct final rule, EPA stated that if adverse comments were submitted by August 1, 2005, the rule would be withdrawn and not take effect. On July 28, 2005, EPA received a comment from the Leech Lake Band of Ojibwe. EPA believes the comment is adverse and, therefore, EPA is withdrawing the direct final rule. EPA will address the comment in a subsequent final action based upon the proposed action also published on July 1, 2005 (70 FR 38071). EPA will not institute a second comment period on this action.