Goliath Film and Media Holdings
4640 Admiralty Way, Suite 500
Marina del Rey, CA 90292
December 17, 2015
Scott Stringer
U.S. Securities and Exchange Commission
Division of Corporation Finance
Washington, D.C. 20549
Re: Form 10-k for fiscal year April 30, 2015, filed August 13, 2015 and form 10-Q for period ending July 31, 2015, filed September 21, 2015.
Dear Mr. Stringer:
Per your letter dated September 10, 2015 we have filed an amendment to our 10-K for fiscal Year Ended April 30, 2015 that includes certifications required by Item 601(b)(31)(i) of Regulation S-K. Additionally, we will revise our future filing to conform exactly to the certification requirements outlined in Item 601(b)(31)(i) of Regulation S-K. Lastly, we acknowledge the following:
The company is responsible for the adequacy and accuracy of the disclosure in the filings;
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any actions with respect to the filings; and
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.
Thank you for your attention. If you should need any further information please do not hesitiate to contact me.
Very truly yours,
Lamont Roberts
Chief Executive Officer
Goliath Film and Media Holdings