3225 McLeod Drive, Suite 100
Las Vegas, Nevada 89103
(805) 643-4256
January 5, 2016
VIA EDGAR
Emily Drazan – Staff Attorney
Celeste M. Murphy – Legal Branch Chief
Larry Spirgel – Assistant director
U.S. Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
KisnerJ@SEC.GOV
RE: Music of Your Life, Inc. (the “Registrant”)
Registration Statement on Form S-1
Filed November 18, 2015
File No. 333-208096
DearMesdames Drazan and Murphy and Messr. Spirgel:
I am writing on behalf of the above-referenced Registrant, pursuant to Rule 477(a) under the Securities Act of 1933, as amended, to submit to the U.S. Securities and Exchange Commission this application for withdrawal of the Registrant’s registration statement on Form S-1 filed with the EDGAR system on November 18, 2015 (Accession No. 0001391609-15-000282). This request is due to the Company amending and restating a note obligation. No securities were sold in connection with the offering.
If you have any questions, or require anything further regarding the request, please contact John Thomas at (801) 816-2536.
Very truly yours,
/s/ Marc Angell
Marc Angell, CEO