VMH VideoMovieHouse.Com Inc.
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| 14 -24268 Manufacturer's Way |
| Abbotsford, B.C. V2S 7M1 |
| Tel: (604) 852-1806 |
| Fax: (604) 852-1532 |
September 5, 2005
Securities and Exchange Commission
Washington DC 20549-0305
ATTN : Michael Fay
| RE: | VMH Videomoviehouse.com Inc |
| | Form 10-KSB - June 30, 2004 |
| | Form 10-QSB - March 31, 2005 |
| | Your file # 333-70836 |
Dear Sir:
In response to your letter dated June 1, 2005 and subsequent discussions, please accept the following comments.
1. Filings for June 30, 2005 - 10 K will disclose the information required
2,3,4. Filings 10 Q for September 30, 2004 and December31, 2004 are being revised and re-filed to reflect the all items concerning foreign currency
5-8. see my comments previously submitted on July 16 (copy attached)
Yours truly,
/s/ Steve Gaspar
Steve Gaspar
President