HELLER EHRMAN LLP


September 15, 2005                                                 Paul Downs
                                                  paul.downs@hellerehrman.com
                                                          Main (212) 832-8300
Via Edgarlink and Federal Express                          Fax (212) 763-7600


Securities and Exchange Commission
Division of Corporation Finance
Mail Stop - 4561
100 F Street, N.E.
Washington, DC  20549

Attention:        Ms. Barbara Jacobs and Mr. Daniel Lee


     Re: Playlogic Entertainment, Inc. Amendment No. 1 to Registration Statement
     on Form S-B2 filed August 31, 2005 File No. 333-126721

Dear Ladies and Gentlemen:

     By letter dated September 7, 2005 (the "Comment  Letter") from the Staff of
the Commission (the "Staff"),  the Staff provided  certain comments with respect
to Amendment No. 1 to the Form S-B2 Registration  Statement referred to above of
Playlogic Entertainment,  Inc. (the "Company"). On behalf of the Company, we are
responding  to the Comment  Letter in the  following  numbered  paragraph  which
corresponds to the paragraph number in the Comment Letter. The comment contained
in the Comment Letter is reproduced in bold and italics below,  and the response
to the comment  follows.  We are hereby filing Amendment No. 2 to such Form S-B2
Registration Statement. One clean copy and one marked copy of Amendment No. 2 to
the Form  SB-2  indicating  changes  to  Amendment  No.  1 to the Form  SB-2 are
enclosed for the Staff's reference. Please note that page references in the text
below are to the clean copy of Amendment No. 2.








Registration Statement on Form SB-2

General

1. We note your  response to comment No. 1. Please  provide us the basis for not
presenting the financial information for Donar Enterprises,  the entity prior to
your reverse  merger on June 30, 2005, for the years ended December 31, 2003 and
2004.

Amendment No. 2 to the Form SB-2 presents the  financial  information  for Donar
Enterprises for the years ended December 31, 2003 and 2004





                                            Sincerely,


                                            /s/ PAUL D. DOWNS
                                            Paul D. Downs
                                            Heller Ehrman LLP



   Heller Ehrman LLP Times Square Tower 7 Times Square New York, NY 10036-6524
                              www.hellerehrman.com

   Anchorage Beijing Hong Kong Los Angeles Madison, WI New York San Diego San
     Francisco Seattle Silicon Valley Singapore Washington, D.C.