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                     July 6, 2023

       Anthony Lombardo
       Chief Financial Officer
       MOUNTAIN TOP PROPERTIES, INC.
       7505 Floyd Ct
       Weatherford, TX 76087

                                                        Re: MOUNTAIN TOP
PROPERTIES, INC.
                                                            Form 10-K for the
year ended December 31, 2022
                                                            Filed on February
28, 2023
                                                            File No. 000-56298

       Dear Anthony Lombardo:

               We issued comments to you on the above captioned filing on June
7, 2023. As of the
       date of this letter, these comments remain outstanding and unresolved.
We expect you to
       provide a complete, substantive response to these comments by July 20,
2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

             Please contact Ameen Hamady at 202-551-3891 or in his absence,
Shannon Menjivar at
       202-551-3856 with any questions.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction