Mail Stop 4561 January 20, 2006 VIA USMAIL and FAX (775) 264-8821 Mr. George Morris Chief Executive Officer Electronic Media Central Corporation 413 Avenue G, #1 Redondo Beach, CA 90277 Re:	Electronic Media Central Corporation 	Form 10-KSB for the year ended 3/31/2005 	Filed on 6/30/2005 	Form 10-QSB for the period ended 6/30/2005 	Filed on 8/15/2005 	File No. 000-32345 Dear Mr. George Morris: We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. 								Sincerely, Jorge Bonilla Senior Staff Accountant ?? ?? ?? ??