[LETTERHEAD OF EASY CD YEARBOOK, INC.]
September 26, 2008
Via Fax and Edgar
Ms. Lauren Nguyen
Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Mail Stop 3561
Washington, DC 20549
Re: Easy CD Yearbook, Inc.
Registration Statement on Form S-1 Filed on June 25, 2008,
and amended on August 20, 2008 and September 12, 2008.
File No. 333-151931
Ladies and Gentlemen:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as
amended (the "Act"), Easy CD Yearbook, Inc. (the "Company") hereby requests that
the Registration Statement described above (the "Registration Statement") be
accelerated so that it will become effective at 5:30 p.m. EST on September 30,
2008, or as soon as practicable thereafter, and as part of this request
acknowledges the following:
* 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 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.
If you need any additional information for purposes of this request, please
contact Gersten Savage LLP, counsel for the Company, tel. 212-752-9700, fax
212-980-5192. Thank you for your attention to this matter.
Sincerely,
EASY CD YEARBOOK, INC.
/s/ Almaymoon Mawji
-------------------------------------
Almaymoon Mawji
President
cc: Gersten Savage LLP