Mail Stop 3561 							October 26, 2005 Mr. James Rose Vice President and Principal Financial Officer Western Media Group Corporation 11 Oval Drive Suite 200B Islandia, NY 11749 	Re:	Western Media Group Corporation Form 10-KSB for Fiscal Year Ended December 31, 2004 		Filed April 15, 2005 Dear Mr. Rose: 	We have completed our review of your Form 10-KSB and related filings and do not, at this time, have any further comments. 							Sincerely, 							Larry Spirgel 							Assistant Director