February 15, 2011
United State Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
ATTN: PATRICK KUHN
Dear Mr. Kuhn:
In response to your letter, dated February 1, 2010, with regard to the amended 8-K filingaboutPlatinum Studios, Inc. (the “Company”)’sdismissal of itsauditor, the Company acknowledges that:
1. The Company is responsible for the adequacy of the disclosure in the filing;
2. Staff comments or changes to the disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
3. 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.
Best regards,
/s/ Scott Rosenberg
Scott Rosenberg
SMR/tck
2029 S Westgate Ave, Los Angeles, California 90025
Tel: 310.807.8100 Fax: 310.887.3943