Charles E. Smith
Certified Public Accountant
709-B West Rusk
Suite 580
Rockwall, Texas 75087
TELEPHONE (214) 212-2307
October 6, 2000
Mr. Mark Wells
Mentor Promotions, Inc.
892 Stegar Town Drive, Suite 34
Rockwall, Texas 75032
RE: Mentor Promotions, Inc.
Form SB-1
Dear Mr. Wells:
This letter shall serve to evidence my consent to being named in the
Prospectus for the referenced Corporation's captioned registration statement as
the certified public accountant for the Corporation in connection with the
offering described therein. This letter shall also serve as my consent to the
inclusion of my opinion on the financial statements of the Corporation as of
September 30, 2000 and for the period from inception (August 2, 2000) to
September 30, 2000, as a part of that registration statement and to my being
named in the 'Experts' section of the registration statement as an expert in
accounting and auditing.
Please advise me if I may be of any further service in this respect.
Sincerely yours,
/s/ Charles E. Smith
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Charles E. Smith
