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