July 5, 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. Geddes:
We are counsel to Sibling Entertainment Group Holdings, Inc. (“SIBE”). We are responding to your comment letter dated July 5, 2012 (the “July 5 Letter”).
We are filing today, Amendment 2 to SIBE’s 10-K for the year ended December 31, 2012, which combines (a) Management’s Report on Internal Controls over Financial Reporting as disclosed in the 10-K with(b) Management’s Report on Disclosure Controls and Procedure as disclosed in Amendment 1 to the Form 10-K filed May 14, 2012.
Thus Amendment 2 contains the all of the disclosures required by Item 9A Controls and Procedures.
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 Friday July 6, 2012. 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
