WYNDHAM RESORTS
                           6063 East Isla Verde Avenue
                           Carolina, Puerto Rico 00979


                                                              March 15, 2001


BY ELECTRONIC SUBMISSION

Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:  Registration Statement on Form S-11
              File Number 333-65889
              Request for Withdrawal

Ladies and Gentlemen:

         Reference is made to the Registration Statement on Form S-11, File
Number 333-65889 (the "Registration Statement"), of El Conquistador Partnership
L.P., S.E. (the "Company") relating to its $105,200,000 Puerto Rico Industrial,
Tourist, Educational, Medical and Environmental Control Facilities Tourism
Revenue Bonds, 1999 Series A. Pursuant to Rule 478 of the Securities Act of
1933, as amended (the "Act"), the undersigned, as agent for service of process
named in the Registration Statement, hereby makes application on behalf of the
Company to withdraw immediately the Registration Statement pursuant to Rule 477
of the Act. This request for withdrawal of the Registration Statement is made
because the Company obtained alternative financing.

         Should you have any questions regarding this matter, contact Steven M.
Lutt at (212) 782-0710.

                                                     Very truly yours,

                                                     /s/ Noel Vera-Ramirez
                                                     -------------------------
                                                     Noel Vera-Ramirez