CANCELLATION AND TERMINATION OF PROMISSORY NOTE

                                                                   Exhibit 10.15

                         GRAND HAVANA ENTERPRISES, INC.

                       1990 WESTWOOD BOULEVARD, PENTHOUSE

                              LOS ANGELES, CA 90025

                                September 26, 2004

1990 Westwood Boulevard, Inc.

1990 Westwood Boulevard, Third Floor

Los Angeles, California   90025

Attention.: Harry Shuster

Dear Mr. Shuster:

      When    countersigned   by   you   below,   this   letter   will   set   forth   our

understanding and constitute our agreement as to the following:

      As of September 26, 2004, Grand Havana   Enterprises,   Inc. (the "Company")

is indebted to 1990 Westwood Boulevard,   Inc., a California corporation ("1990")

in the total amount of $170,865.58,   which   represents   $166,055.00 in principal

and $4,810.58 in unpaid interest   accrued as of the date hereof,   as a result of

that certain   Promissory   Note,   dated March 1, 2004, in the principal amount of

$181,720 (the   "Outstanding   Promissory   Note").   1990 hereby   acknowledges