August 26, 2010
Lyn Shenk
Branch Chief
United States Securities and Exchange Commission
Washington, D.C. 20549
Re:
Play LA Inc.
Form 20-F for Fiscal Year Ended December 31, 2009
Filed April 20, 2010
File No. 00-52311
Dear Lyn Shenk:
Further to our telephone discussion on August 25, 2010 regarding your correspondence dated August 16, 2010, we confirm that we have been granted an extension to September 15, 2010 to respond to your inquiry.
Sincerely,
PLAY LA INC.
/s/ David Hallonquist
David Hallonquist
Chief Executive Officer
Play LA Inc.
Registered Office
c/o Mossack Fonseca & Co.
Akara Building, PO Box 3136, 24 De Castro Street, Wickhams Cay 1, Road Town, Tortola, British Virgin Islands