HAND & HAND 35625 Beach Road Capistrano Beach, California 92624 (949) 489 2400 fax (949) 489 0034 Securities & Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Re: MPM Technologies, Inc. File No. 333-69351 Ladies and Gentlemen: On behalf of the issuer we respectfully request that the above captioned Registration Statement on Form S-3 be withdrawn. Jehu Hand