Hybrid Fuels, Inc.

November 15, 2000.

US Securities & Exchange Commision,
450 Fifth Street, NW.,
Washington, DC, 20549-0405
ATTN: Michael Clampitt.

Dear Sirs:

Re: Hybrid Fuels, Inc.,
Form 10-SB,
File No. 0-29351,
Filed February 7, 2000.

Mr. Clampitt's telephone call to me this morning came as a surprise. We had not responded to your comments of April 14, 2000, as we had changed Attorneys and Accountants. Our new Counsel advised us to withdraw the Form 10-SB and proceed with a Form SB-2. We were informed some time ago that the Form 10-SB had been withdrawn our Attorney.

We request that you withdraw the Form 10-SB as soon as possible as it is our intention to proceed with the Form SB-2.

If you require further information from me, please call me at 250-764-0352.

Yours truly,


/S/  Clay  Larson,
Clay  Larson,