New Century Equity Holdings Corp.

200 Crescent Court, Suite 1400

Dallas, Texas 75201

June 24, 2008

Via EDGAR and Federal Express

Kevin Woody, Branch Chief

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 4561

Washington, D.C.  20549

Re:          New Century Equity Holdings Corp.

Form 10-K for the Fiscal Year Ended December 31, 2007

Filed March 28, 2008

File No.  000-28536

Dear Mr. Woody:

On behalf of New Century Equity Holdings Corp. (“New Century”), I am responding to the Staff’s letter of comment dated June 19, 2008 with respect to the above-referenced filing.  My response to the Staff’s comment is set forth below.  For your convenience, I have repeated the Staff’s comment immediately preceding my response.

Form 10-K for the Fiscal Year Ended December 31, 2007

Financial Statements

Notes to Consolidated Financial Statements

Note 2. Summary of Significant Accounting Policies

Revenue Interest, page 28

Staff Comment

1. We have reviewed your response to our prior comment one. Please confirm to us that you will revise your disclosure in future filings to include similar information that was provided in your most recent response.

New Century Response

We will revise our disclosure in future filings to include similar information that was provided in our prior response letter.

*     *     *     *     *

The Staff is invited to contact the undersigned at (214) 661-7480 with any comments or questions it may have.

Sincerely,

/s/ John P. Murray

John P. Murray

Chief Financial Officer