Premier Holding Corp.
4705 West Addisyn Court
Visalia, California 93291
(559) 732-8177
July 12, 2010
Mr. David Burton, Staff Accountant
Division of Corporate Finance
U.S. Securities and Exchange Commission
Mail Stop 3030
Washington, D.C. 20549
Re:
Premier Holding Corp.
Item 4.01 on Form 8K
File No. 0-53824
Dear Mr. Burton
The company has received your comment letter of June 22, 2010. This Letter represents our response to the two comments in that letter as reflected in the amended Form 8K filed on June 30, 2010. 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,
PREMIER HOLDING CORPORATION
By: /s/ Dr. Jack Gregory
Dr. Jack Gregory, President
