Krevolin| Horst LLC
www.khlawfirm.com
July 3, 2012
Amy M. Geddes, CPA
Division of Corporation Finance
United States Securities and Exchange Commission
100 F St. N.E.
Washington, DC 20549-3561
Re: Sibling Entertainment Group Holdings, Inc.
Dear Ms. Gedes:
We are counsel to Sibling Entertainment Group Holdings, Inc. (“SIBE”). We are responding to your comment letter dated May 9, 2012 (the “May 9 Letter”).
We note that the May 9 Letter requested a response by, among other things, “amending your filing” which was accomplished May 14. On May 14 SIBE filed:
1. Amendment 1 to SIBE’s 10-K for the year ended December 31, 2012, containing the disclosure required by Item 9A and corrected certifications required by Item 601(b)(31) of Regulation S-K, as requested by the May 9 Letter; and
2. Amendment 1 to SIBE’s 8-K filed April 24, 2012, containing a letter from SIBE’s former auditors, Rosenberg Rich Baker Berman & Company, stating that they agreed with the statements made in the 8-K, as requested by the May 9 Letter.
Please accept our apologies for this late response. If you need further information regarding either filing, please contact me at (404) 812-3111 at your earliest convenience.
As you are aware, SIBE would like clearance to file a definitive proxy statement this Thursday or Friday Your prompt and favorable response to this letter is appreciated.
Very truly yours,
/s/ Gerardo M. Balboni II
Gerardo M. Balboni II
GMB:gmbii
Cc: Tetyana (Tonya) Aldave
One Atlantic Center|1201 W. Peachtree St., NW |Suite 3250 |Atlanta,GA 30309| 404-888-9700 | Fax 404-812-3101
