August 25, 2014

VIA EDGAR AND FACSIMILE

United States Securities and Exchange Commission
Division of Corporation Finance
100 F. St., N.E.
Washington, D.C. 20549
Attention: Ms. Emily Drazan

Re:  Request for Acceleration of Effectiveness of Registration Statement on Form
     S-1 (File No. 333-196409) of Alazzio Entertainment Corp. (the "Registrant")

Ladies and Gentlemen:

     Pursuant to Rule 461 under the Securities Act of 1933, as amended, and on
behalf of the Registrant, we hereby request that the effectiveness of the
above-captioned Registration Statement (the "Registration Statement") be
accelerated so that such Registration Statement will become effective on
Thursday, August 28, 2014, at 10:00 a.m., Eastern Time, or as soon thereafter as
practicable.

     The Registrant acknowledges that (i) should the Securities and Exchange
Commission (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, (ii) the action of the
Commission or the staff, acting pursuant to delegated authority, in declaring
the filing effective, does not relieve the Registrants from their full
responsibility for the adequacy and accuracy of the disclosure in the filing,
and (iii) the Registrants may not assert 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.

     Please call the undersigned at 1-800-981-7183 with any questions regarding
this matter.

                                     Very truly yours,

                                     Alazzio Entertainment Corp


                                     By: /s/ Dmitri Kapsamun
                                        ----------------------------------------
                                     Name: Dmitri Kapsamun Title: President