China Skyrise Digital Service (CSKD) CORRESP Correspondence with SEC

GERSTEN SAVAGE LLP 600 Lexington Avenue New York, NY 10022-6018 T: 212-752-9700 F: 212- 980-5192 INFO@GSKNY.COM WWW.GSKNY.COM 

   April 4, 2007

VIA EDGAR AND OVERNIGHT DELIVERY

Mr. David Roberts

United States Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, DC 20549

Re: Getpokerrakeback.com

Registration Statement on Form SB-2/A

Filed March 23, 2007

File No. 333-139940

Dear Mr. Roberts:

On behalf of Getpokerrakeback.com (the “Company”), we hereby request, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 5:00 p.m., Monday, April 9, 2007, or as soon thereafter as practicable.

In connection with our request, we acknowledge the following:

·   Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·   The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·   The Company may not assert this action as defense in any proceeding initiated by the Commission or any person under the federal laws of the United States.

Thank you in advance for your attention to this matter.

Very truly yours,
	/s/ David Danovitch
	David E. Danovitch, Esq.