Labeling Elevation of a Point

(defun c:Pointlabel (/ #SS #Ent)
(and (setq #SS (ssget '((0 . "POINT"))))
(foreach x (vl-remove-if 'listp (mapcar 'cadr (ssnamex #SS)))
(setq #Ent (entget x))
(entmakex (list
'(0 . "MTEXT")
'(100 . "AcDbEntity")
'(100 . "AcDbMText")
'(71 . 4)
;;(cons 50 (/ pi 4.))
(assoc 10 #Ent)
(cons 1 (rtos (caddr (cdr (assoc 10 #Ent))) (getvar "lunits") 2))
) ;_ list
) ;_ entmakex
) ;_ foreach
) ;_ and
(princ)
) ;_ defun