M POWER ENTERTAINMENT
2602 YORKTOWN PLACE
HOUSTON, TX 77056
(832)284-4276
June 1, 2007
U.S. Securities & Exchange Commission
Office of Small Business
450 Fifth Street NW
Washington, D.C. 20549
| Re: | M Power Entertainment, Inc. | |
| File No. 333-142529 | ||
Dear Sir/Madam:
Request is hereby made for the acceleration of the effective date of our Registration Statement on Form SB-2, File No. 333-142529, to 3:00 P.M. on June 4, 2007 or as soon as practicable thereafter.
Very truly yours,
M POWER ENTERTAINMENT, INC.
/s/ GARY F. KIMMONS
GARY F. KIMMONS
CHIEF EXECUTIVE OFFICER