February 8, 2012
Justin Dobbie Legal Branch Chief
Securities and Exchange Commission
Washington DC, 20549
| Re: | Platinum Studios, Inc. |
| Registration Statement on Form S-1 | |
| Filed November 14, 2011 File No. 333-177921 |
Dear Mr. Dobbie:
We have reviewed the Comment Letter of January 6, 2012, and the company has accepted your direction, amending the signature block as delineated, and filing an Amendment of Part II, only, as suggested, to eliminate confusion as to the remainder of the document.
Sincerely,
/s/Christopher Dieterich, for
CHRISTOPHER DIETERICH
DIETERICH & ASSOCIATES
