UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

         DIVISION OF
CORPORATION FINANCE
Mail Stop 7010
      July 12, 2006


Mr. David Michery
President
GL Energy and Exploration, Inc.
8721 Sunset Blvd., Penthouse 7
Hollywood, California, 90069

      Re:	GL Energy and Exploration, Inc.
		Amendment No. 1 to Information Statement on Schedule 14C
      Filed June 27, 2006
		File No. 000-31032
		Response Letter dated June 27, 2006

Dear Mr. Michery:

      We have reviewed your filing and have the following
comments.
Our page references correspond to the marked copy of the Schedule
14C.  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
information so we may better understand your disclosure.  After
reviewing this information, we may 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 any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Effects of Reverse Stock Split, page 5
1. We note that you state that only after the reverse split will
there be sufficient common stock available to honor full
conversion
of the Series A Preferred Stock.    Please provide us with your
analysis of why the disclosure required by Item 11 of Schedule 14A
in
regard to American Southwest Music distribution is not required.
Please refer to Note A to Schedule 14A and Item 1 of Schedule 14C.
2. Please briefly describe the consequences of not obtaining
shareholder approval of the reverse stock split.

Closing Comments

      As appropriate, please amend your information 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 provides any requested 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 urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing to be certain that the
filing includes all information required under the Securities
Exchange Act of 1934 and that they have provided all information
investors require for an informed investment decision.  Since the
company and its management are in possession of all facts relating
to
a company`s disclosure, they are responsible for the accuracy and
adequacy of the disclosures they have made.

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

* 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.







      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      Please contact Donna Levy at 202-551-3292 or me at 202-551-
3685
with any questions.


      Sincerely,


      							Tangela Richter
      							Branch Chief


cc:  	G. Carney, Esq.
      D. Levy

Mr. David Michery
GL Energy & Exploration, Inc.
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