Playlogic Entertainment Inc.
                                747 Third Avenue
                               New York, NY 10019




September 21, 2005,


Via Edgarlink
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, DC  20549
Attention:        Ms. Mary Fraser


Re:      Playlogic Entertainment Inc.
         Registration Statement on Form SB-2
         File No. 333-126721

Dear Ms. Fraser:

     Pursuant  to Rule  461  under  the  Securities  Act of  1933,  as  amended,
Playlogic   Entertainment,   Inc.  (the  "Company")  hereby  requests  that  the
Commission  take  appropriate  action to make the  above-captioned  Registration
Statement  effective at 5:30 PM Washington,  D.C. local time on Friday September
23, 2005, or as soon thereafter as possible.

     Pursuant to the  comments of the  Commission  set forth in the letter dated
August 16, 2005 in connection with the above-captioned  Registration  Statement,
the Company acknowledges that:

     -    should the  Commission  or the Staff,  acting  pursuant  to  delegated
          authority,  declare the filing  effective,  it does not  foreclose the
          Commission from taking any action with respect to the filing;

     -    the  action  of  the  Commission  or the  Staff,  acting  pursuant  to
          delegated  authority,  in  declaring  the filing  effective,  does not
          relieve the Company from its full  responsibility for the adequacy and
          accuracy of the disclosure in the filing; and

     -    the Company may not assert the staff  comments and the  declaration of
          effectiveness  as  a  defense  in  any  proceeding  initiated  by  the
          Commission  or any person  under the  federal  securities  laws of the
          United States.



     Should you have any questions or comments  regarding the foregoing,  please
contact Alexander N. Gordon, Esq. at 212 847 8750.


                                     Sincerely,

                                     Playlogic Entertainment Inc.


                                     /s/ WILLEM SMIT
                                     Willem Smit
                                     President and Chief Executive Officer



cc:  Paul D. Downs, Esq. and Alexander N. Gordon, Esq.(Heller Ehrman LLP)



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9/21/05 10:27 AM (41948.0001)