| ROWLAND W. DAY II |
Our File Number | LAWYER |
|
|
| 1 Hampshire Court |
| Newport Beach, California 92660 |
| 949 642-7816 |
| Facsimile 949 642-1274 |
December 12, 2012
Angie Kim
Division of Corporate Finance
Securities and Exchange Commission
Washington, D.C. 20549
Re:
Movie Trailer Galaxy, Inc.
Current Report on Form 8-K
Filed October 1, 2012
File No. 333-169970
Dear Ms. Kim:
Movie Trailer Galaxy, Inc. (the “Issuer”) has received your correspondence dated October 9, 2012 and has reviewed your comments.
The Issuer will treat the acquisition of various exploration licenses as triggering a change in shell company status and will provide the Form 10 information as required by Item 5.01(a)(8) and/or the information required by Items 2.01 and 9.01 of Form 8-K and will amend the above referenced current report.
Please contact the undersigned if you have any questions.
Very truly yours,
/s/ Rowland W. Day II
Rowland W. Day II