Mail Stop 3561 				 October 7, 2005 By Facsimile and U.S. Mail Mr. Mitchell Rubenstein Chairman of the Board and 	Chief Executive Officer Hollywood Media Corp. 2255 Glades Road Suite 221A Boca Raton, FL 33431 Re: Hollywood Media Corp. 	Form 10-K for Fiscal Year Ended December 31, 2004 	Filed March 31, 2005 	File No. 1-14332 Dear Mr. Rubenstein: 	We have completed our review of your Form 10-K and related filings and have no further comments at this time. 								Sincerely, 								Michael Moran 								Accounting Branch Chief