April 30, 2009
Via EDGAR
Craig Wilson
Senior Assistant Chief Accountant
Mail Stop 4561
United States Securities and
Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Dear Mr. Wilson,
Re: Sound Revolution Inc. (the “Company”)
Form 8-K Filed April 14, 2009
File No. 333-118398
We write in response to your letter dated April 15, 2009, concerning the above referenced report on Form 8-K.
The Company acknowledges that:
| · | it is responsible for the adequacy and accuracy of the disclosure in the filing; |
| · | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking an action with respect to the filing; and |
| · | it 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. |
Please advise us if you require any further information.
Yours truly,
SOUND REVOLUTION, INC.
Per: /s/Penny Green
Penny O. Green
President & CEO