Manthey Redmond
10940 Wilshire Boulevard, Suite 1600
Los Angeles, California 90024
August 31, 2010
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
| | Re: | Manthey Redmond Corporation |
| | Registration Statement on Form S-1 |
To the Securities and Exchange Commission:
Manthey Redmond Corporation (the "Company") has filed with the Securities and Exchange Commission (the "Commissoin") its registration statement on Form S-1, file no. 333-161600 (the "Registration Statement"). In regard to the Registration Statement, the Company and its management acknowledge that:
Should the Commission or its staff, acting pursuant to its delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the filing;
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement; and
The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
| | Sincerely, | |
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| | MANTHEY REDMOND CORPORATION |
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| | By | /s/ Steven Charles Manthey | |
| | | President | |
