Sorta on this subject: Let's say you borrow a trademark of something (properly cited) and some credited resources, but all content besides that is original, and yours. Meaning original characters, plot, art, etc... But say you use an mp3 from something else.
If you receive a C&D, then a company cannot do anything if you simply remove references to their product and continue with your project, correct? They cannot C&D your project itself, but only references to their product?
You can't "borrow" a trademark. You CANNOT use anything you didn't create or pay for. It is THAT simple. It doesn't matter if it is a sound effect, an mp3, a logo, or a single sprite - it is illegal to use anything without permission.
To comply with a C&D you only have to remove their copyrighted work. However, they can still sue you for copyright infringement.
AxemRed is right. Keep in mind that companies send C&D letters to be NICE. They can still choose to take you to court if they wish. They don't even HAVE to send you a C&D - technically the first time they contact you can be with a court order bringing suit against you. And if the court deems the copyrighted material is a significant part of your project, they CAN shut down your entire project. You should also know that most companies do not bother with C&D letters for parts and pieces of projects. Any C&D letter you get will likely apply to the entire project, because the company won't feel like digging through the entire thing to point out every little infraction - they'll just assume if you have one or two infractions you have more they don't know about.
It sounds like you are dangerously close to saying you are planning
on using copyrighted material illegally and are counting on not being noticed or just getting a slap on the wrist with a C&D.
Everyone keeps thinking their project is special or they get an exception from the law or something. You don't get special privileges to only break the law a little bit.
Follow this handy checklist for your game assets:
1) Did you make the asset yourself? -> Legal
2) Did you pay someone else to make the asset for you? -> Legal
3) Is the asset in the public domain or have a license that allows its use in commercial projects? -> Legal
4) Do you have written
permission from the copyright holder to use the asset in your game? -> Legal
EVERYTHING ELSE IS ILLEGAL!
Standard Disclaimer: (Nothing in this post is meant as legal counsel.)