Mail Stop 3561

February 23, 2006

Buddy Young, President
Futura Pictures, Inc.
17337 Ventura Boulevard, Suite 208
Encino, California   91316

     RE:  Futura Pictures, Inc. ("the company")
             Amendment No. 4 to Registration Statement on
             Form SB-2
             Filed February 9, 2006
             File No.  333-123611

Dear Mr. Young:

We have reviewed your amended filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  If you disagree, we will consider your
explanation as to why our comment is inapplicable or a revision is
unnecessary.  Please be as detailed as necessary in your
explanation.
In some of our comments, we may ask you to provide us with
supplemental information so we may better understand your
disclosure.
After reviewing this information, we may or may not raise
additional
comments.

Please understand that the purpose of our review process is to
assist
you in your compliance with the applicable disclosure requirements
and to enhance the overall disclosure in your filing.  We look
forward to working with you in these respects.  We welcome any
questions you may have about our comments or on any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Management`s Discussion and Analysis

Plan of Operation, page 12

As previously requested in our comment #3 of the staff`s letter
dated
January 6, 2006, please provide disclosure of specific activities
the
company plans to undertake according to the level of proceeds it
receives from the offering if less than $300,000 .  Presently, you
say "[I]f we are unable to raise at least $300,000... our
activities
will consist of our scaling back our planned operations..."
Please
revise accordingly.


Buddy Young
Futura Pictures, Inc.
February 23, 2006
Page 2

Likewise, please disclose the specific activities the company will
undertake at various levels of proceeds if it receives between
$300,000 and $600,000.  Your disclosure in paragraph three, with
the
activities identified in items (a) through (i) should be revised
to
be more specific as to what the company will do at the $400,000
level, $500,000 level, etc.


Closing Comments

As appropriate, please amend your registration statement in
response
to these comments.  You may wish to provide us with marked copies
of
the amendment to expedite our review.  Please furnish a cover
letter
with your amendment that keys your responses to our comments and
provide any requested supplemental information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

We direct your attention to Rules 460 and 461 regarding requesting
acceleration of a registration statement.  Please allow adequate
time
after the filing of any amendment for further review before
submitting a request for acceleration.  Please provide this
request
at least two business days in advance of the requested effective
date.

Please contact Maureen Bauer at (202) 551-3237 with any questions
regarding accounting issues and you may contact Janice McGuirk at
(202) 551-3395 with any other questions.


Sincerely,





John Reynolds

Assistant Director




cc:  L. Stephen Albright, Esq.
        Via fax  (818) 784-0205