Never say never, unless you're telling somone not to, in which case you can say it twice

During an online Game Developers Conference interview with Joystiq Mark Rein, the vice president at Epic Games, didn't sound too keen on the technical specifications of the 3DS. Declaring that the studio isn't working on any upcoming titles for the Nintendo handheld, he explained that:

It's below our [minimum specifications], from what we can tell. We don't have a 3DS, so there's no way for us to verify that... but everything we've been led to believe is that it's below our min-spec. You couldn't do a game that looks like [Epic Citadel] on it, for example.

Epic Citadel is developed for various iOS devices and is more of a technology demo that shows off Epic Games' Unreal Engine than a full game, with the latest engine build standing at version 3. In-house productions include games like Unreal Tournament 3 and Gears of War 2, but the engine has also been used by other developers in games like Batman: Arkham Asylum, Tom Clancy's Rainbow Six: Vegas 2, and Singularity.

With no plans to develop a less resource-heavy version of the engine for other studios to use, Rein has little reason to make any games for the 3DS although he does note that that situation could change if Epic Games were to be approached by Nintendo:

Like I said, we really don't know enough about it to make a formal comment, but I think if they considered that our engine would be good on it, they would have probably talked to us about it.