RODRIGUEZ & ASSOCIATES
Raul N. Rodriguez, Esq.
555 E. 10th Avenue, #101
Denver, Colorado 80203
Telephone: (303) 861-1797 Facsimile: (303) 861-1995
E-mail address: [email protected]
August 31, 1999
Mr. Robert Osberger
Securities & Exchange Commission
450 5th Street, NW
Washington, D.C. 20549
Re: Marina Capital, Inc.
CIK #0001027983
Mr. Osberger:
Pursuant to your letter dated July 15, 1999, regarding Marina Capital,
Inc., CIK #0001027983 and the need for the Company to comport with Item 310 of
Regulation SB with respect to the need to have two years of Financial
Statements, the Company has elected to withdraw its Registration Statement on
Form 10-SB12G submitted on June 22, 1999, File No. 000-26457, Accession Number
0001085760-99-000002.
Sincerely,
/s/ Raul N. Rodriguez, Esq.
____________________________
Raul N. Rodriguez, Esq.
