Paco,
Try using the function WMPLib_IWMPPlayerSetURL to load the MP3. You will also need to use the function WMPLib_IWMPPlayerGetcontrols to get a valid handle to use with the WMPLib_IWMPControlsplay function. Your code should look something like this...
/*Get the object handle for the media player*/
GetObjHandleFromActiveXCtrl (myPanel, PANEL_MEDIAPLAYER, &mediaPlayerID);
/*Load the MP3 into the media player*/
WMPLib_IWMPPlayerSetURL (mediaPlayerID, NULL, "C:\\MySong.mp3");
/*Get the handle for the media player controls*/
WMPLib_IWMPPlayerGetcontrols (mediaPlayerID, NULL, &mediaPlayerControls);
/*Play the Mp3 file that was just loaded*/
WMPLib_IWMPControlsplay (mediaPlayerControls, NULL);