Corbett Lake Minerals, Inc.
                       Suite 1500-885 West Georgia Street
                             Vancouver, B.C., Canada
                                    V6C 3E8

                                                                February 8, 2000



United States
Securities and Exchange Commission
Washington, D.C. 20549

Attention:    Richard K. Wulff
- ---------
              Goldie B. Walker


Re:    Corbett Lake Minerals, Inc.
       Registration Statement on Form 10-SB
       Filed December 13, 1999
                                File No. 0-28477

Dear Mr. Wulff and Ms. Walker:

Further to your  letter of  December  17,  1999,  we  formally  and  voluntarily
withdraw  this Form 10-SB as we did not receive  your letter  until  February 4,
2000 and do not  believe  that we can clear  comments  before  our  registration
becomes effective.


Yours truly,

Corbett Lake Minerals, Inc.

Per:   "Jason John"
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Jason John
President