Soupman (SOUPQ) CORRESP Correspondence with SEC

PASSPORT ARTS INC.
5147 Mountain Sights
Montreal, Quebec H3W 2Y1
Canada
Telephone: (514) 961-0140

January 8, 2010

VIA EDGAR

United States Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Attention: Division of Corporation Finance

Dear Sirs:

Re:	Passport Arts Inc. (the “Company”)
	Registration Statement on Form S-1
	File Number: 333-162681

     In connection with the Company’s Registration Statement on Form S-1, the Company hereby requests acceleration of the effective date of the Registration Statement to4:00 p.m. (EST) Friday, January 8, 2010 or as soon thereafter as possible, in accordance with Rule 461(a) of Regulation C.

We acknowledge that



• should the United States 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 staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

- 2 -

     We trust you will find the foregoing to be in order. Please do not hesitate to contact the undersigned should you have any questions in this regard.

Yours truly,
Passport Arts Inc.
	/s/ Asbed Palakian
Per:	Asbed Palakian
	President and Chief Executive Officer