MAGENTA MEDIA (US) INC.
Suite 5.12, 130 Shaftesbury Avenue
London, England W1D 5EU
Tel: +44(0)20 7031 1185 / Fax: +44(0)20 7031 1199
August 15, 2007
MAILSTOP: 4561
The United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549-7010
| Attention: | Mr. Craig D. Wilson, Senior Assistant Chief Accountant |
| Ms. Tamara Tangen, Senior Staff Accountant |
MAGENTA MEDIA (US) INC. (the “Company”)
Form 8-K
Filed on July 5, 2007
File No. 0-52451
In connection with responding to the Staff’s letter of July 20, 2007, the Company hereby acknowledges that:
the Company is responsible for the adequacy and accuracy of the disclosure in its filing;
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.
Yours truly,
MAGENTA MEDIA (US) INC.
/s/ Nathan Amery
Nathan Amery, President
