| Division of Corporation Finance | Goliath Film and Media Holdings |
| U.S. Securities & Exchange Commission | 640 S. San Vicente Blvd., Fifth Floor, |
| 100 F Street, NE | Los Angeles, CA 90048 |
| Washington, D.C. 20549 |
July 25, 2013
To Whom It May Concern:
This letter acknowledges that the company is responsible for the adequacy and accuracy of the disclosure in the filing; that staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; 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.
| Goliath Firm and Media Holdings | |||
| Date: July 26, 2013 | By: | /s/ Lamont Roberts | |
| Lamont Roberts, CEO | |||
