January 12, 2011
Doug Jones
Division of Corporate Finance
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 Doug Jones:
Further to our telephone discussion on January 11, 2011 regarding your correspondence dated December 27, 2010, we confirm that we have been granted an extension to February 17, 2011 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