Mentor Promotions, Inc.
892 Stegar Town Drive, Suite 34
Rockwall, Texas 75032
(972) 772-7740
January 9, 2001
Mr. Letty G. Lynn
Ms. Kara A. Sandler
U.S. Securities & Exchange Commission
450 Fifth Street NW
Washington, DC 20549-0305
RE: Mentor Promotions, Inc.
Form SB-1
File No. 333-47588
Dear Mr. Lynn and Ms. Sandler:
In response to your comment letter dated November 7, 2000, because we
do not believe we should be classified as a blank check company, we have decided
to withdraw the Mentor Promotions, Inc. Registration Statement on Form SB-1,
File No. 333-47588.
I have filed this response on EDGAR. Please let me know if I need to do
anything further.
Sincerely,
/s/ Mark Wells
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Mark Wells