Mentor Promotions, Inc.
892 Stegar Town Drive, Suite 34
Rockwall, Texas 75032
(972) 772-7740
January 11, 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, we do not
believe we should be classified as a blank check company, and because we believe
the amount of time and expense necessary to comply with your comments in order
not to be so classified will be greater than our benefit, 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
