March 24, 2010
Mary Beth Breslin, Senior Attorney
Division of Corporate Finance
U.S. Securities and Exchange Commission
Mail Stop 3030
Washington, D.C. 20549
Re: Premier Holding Corp.
Registration Statement on Form 10
File No. 000-29482
Dear Ms. Breslin:
The company has read and considered the response letter of company counsel, Kenneth Eade, to your comment letter of February 25, 2010, and adopts all of the responses contained therein. Further, the Company acknowledges that the Company is responsible for the adequacy and accuracy of the disclosures in the filing; that Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely yours,
/s/ Jack Grerory
Dr. Jack Gregory,
President
