Mass Hysteria Entertainment (MHYS) 8-K Changes in Registrant's Certifying Accountant

October 9, 2009

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

RE:           Mass Hysteria Entertainment Company, Inc.

File No.:  333-146517

We have read the statements under Item 4.01 of the Current Report on Form 8-K to be filed with the Securities and Exchange Commission on October 9, 2009 regarding the change of auditors. We agree with all statements pertaining to us.

We have no basis to agree or disagree with statements pertaining to the successor accountants.

/s/Malone & Bailey, PC

www.malone-bailey.com

Houston, Texas