D Mecatronics Inc. (fka DMTA)

[Rev Kilgore Mullet]

SEC Enforcement Division

RE: D Mecatronics (DMTN) Rule 144 Violation

D Mecatronics, trading symbol DMTN, is a pinksheets company with approximately 242 million shares outstanding. Dino Paolucci Sr is President and CEO of DMTN and an affiliate within the meaning of Rule 144. The Disclosure Statement filed with Pinksheets for June 30, 2008 listed Mr. Paolucci’s share ownership at 35 million shares.http://www.pinksheets.com/otciq/ajax/showFinancialReportById.pdf?id=16719
The Disclosure Statement filed with Pinksheets for March 31, 2008 listed Mr. Paolucci’s share ownership at 45 million shares. http://www.pinksheets.com/otciq/ajax/showFinancialReportById.pdf?id=15205
Mr. Paolucci disposed of ten million DMTN shares during the second quarter 2008 according to the disclosure statements in apparent violation of the 1% ‘dribble out’ requirement of Rule 144.

Your attention to this matter is appreciated,
Kilgore Mullet