ALAZZIO ENTERTAINMENT CORP.

Mr. Dmitri Kapsamun
President
Alazzio Entertainment Corp.
Sofroniy Vrachanskiy N 35
Sophia, Bulgaria, Zip 1303

Re: Alazzio Entertainment Corp.
    Registration Statement on Form S-1
    Filed May 30, 2014
    File No. 333-196409

Dear Celeste M. Murphy;

     In response to your letter dated August 11, 2014 which included comments
regarding our registration statement, we have prepared the following responses:

PROSPECTUS COVER PAGE

     1.   We note your revised disclosure in response to comment 1 of our prior
          letter but it appears you did not include a tabular presentation of
          your proceeds at different levels of sales. Please provide a table
          showing the price per share and net proceeds you may receive if you
          sell 10%, 50% and 100% of the shares being offered. Refer to Item
          501(b)(3) of Regulation S-K.

Respond: We have provided information requested.

SUMMARY INFORMATION

     2.   We note your amended disclosure in response to comment 5 of our prior
          letter. If true, please amend your disclosure to affirmatively state
          whether the company, the company's officers and directors, any company
          promoters, or any of their affiliates intend for the company, once it
          is reporting, to be used as a vehicle for a private company to become
          a reporting company.

Respond: We affirmatively state that the company, the company's officers and
directors, any company promoters, or any of our affiliates do not intend for the
company, once it is reporting, to be used as a vehicle for a private company to
become a reporting company.

Sincerely,


/s/ Dmitri Kapsamun -- President
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Dmitri Kapsamun