MONUMENTAL MARKETING, INC.
7 Jabotinsky Street
Aviv Tower, 46th Floor
Ramat Gan, Israel 52520
Phone: 972 3 575-1296
Fax: 972 3 575-1297
July 18, 2007
United States Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
Attention: | Tia Jenkins, Senior Assistant Chief Accountant | |
| Office of Emerging Growth Companies |
|
Dears Sirs/Mesdames:
Re: | Monumental Marketing Inc. (the “Company”) |
Form 10-KSB for Fiscal Year Ended September 30, 2006 filed January 16, 2007
Your File No. 0-28769
Further to your letter of June 22, 2007, we respond to your comments as follows:
Item 4.01 Form 8-K
1. | We are filing a Form 8-K announcing the change of auditors from Robison Hill and Company to Pollard-Kelley Auditing Services, Inc. |
2. | We will file a copy of the Exhibit 16 letter with the above-mentioned Form 8-K; |
In connection with the comments in your letter, we acknowledge that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | staff comments or changes to disclosure in response to staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the filing; and |
| • | the Company may not assert staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States. |
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I trust you will find everything to be in order, but if you should have any questions or comments, please contact the undersigned.
Yours truly
MONUMENTAL MARKETING, INC.
Per: /s/ Haim Karo
Haim Karo
