October 6, 2005 Mr. Yashpal Singh Chief Executive Officer Mendocino Brewing Company, Inc. 1601 Airport Road Ukiah, CA 95482 	RE:	Form 10-K for Fiscal Year Ended December 31, 2004 		File Date: May 13, 2005 		File No. 001-13636 Dear Mr. Singh, 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 									George F. Ohsiek, Jr. 									Branch Chief