-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 OLRuoIAG8EafN0Oq9sBdFHrr8o8fhD8fWr2seTVzYIDUtp40odGsWfeiGHENHzOY
 lDhStTg2T5HUGIEHV5y2jA==

<SEC-DOCUMENT>0000000000-05-051564.txt : 20060818
<SEC-HEADER>0000000000-05-051564.hdr.sgml : 20060818
<ACCEPTANCE-DATETIME>20051006161718
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-05-051564
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20051006

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MENDOCINO BREWING CO INC
		CENTRAL INDEX KEY:			0000919134
		STANDARD INDUSTRIAL CLASSIFICATION:	MALT BEVERAGES [2082]
		IRS NUMBER:				680318293
		STATE OF INCORPORATION:			CA
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		13351 S HWY 101
		CITY:			HOPLAND
		STATE:			CA
		ZIP:			95449
		BUSINESS PHONE:		7077441015

	MAIL ADDRESS:	
		STREET 1:		13351 S HWY 101
		CITY:			HOPLAND
		STATE:			CA
		ZIP:			95449
PUBLIC REFERENCE ACCESSION NUMBER:		0001188112-05-001014
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


									October 6, 2005


Mr. Yashpal Singh
Chief Executive Officer
Mendocino Brewing Company, Inc.
1601 Airport Road
Ukiah, CA 95482

	RE:	Form 10-K for Fiscal Year Ended December 31, 2004
		File Date: May 13, 2005
		File No. 001-13636

Dear Mr. Singh,

	We have completed our review of your Form 10-K and related
filings and have no further comments at this time.

								Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----