THE O'NEAL LAW FIRM, P.C.
                            17100 East Shea Boulevard
                                   Suite 400-D
                          Fountain Hills, Arizona 85268
                              (480) 812-5058 (Tel)
                              (480) 816-9241 (Fax)


                                  May 16, 2006

H. Christopher Owings
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Re:  Fuego Entertainment, Inc.
       Registration Statement on Form SB-2 (Amendment 9)
       File No.  333-127612
       Filed August 19, 2005

Dear Mr. Owings:

We are  writing in  response  to your  comment  letter  dated  April 24, 2006 in
connection  with the  above-referenced  filing.  The  numbered  responses  below
correspond to your numbered comments.

1.   Financial Statements for the current period have been included.

2.   Mr.  Cancio  executed  the  Royalty  Agreement  in the form in which it was
     provided  to him by  Viashow's  legal  counsel.  Mr.  Cancio did so without
     benefit of legal  counsel at the time.  We confirm  that Mr.  Cancio is not
     personally receiving any benefit under the Royalty Agreement.

3.   In previous  filings the Company had originally  stated that it intended to
     use the four Trader Show episodes for the sole purpose of pitching the show
     to the  networks.  However,  since that time Mr.  Cancio has  reviewed  the
     footage   pertaining  to  the  four  episodes  and  has   determined   that
     substantially  all of the footage was  salvageable and could be used in the
     final  product cut of the shows.  The only portion of the footage that will
     not  be  used  is a  small  amount  of  footage  directly  relating  to Mr.
     Pallucino's life as a trader.  The $1,800 expense represents the production
     cost of this edited  portion and it has been expensed in the current period
     financial statements.

4.   We have added the undertaking required by Rule 512(g)2.

5.   We have included the revised consent.




     Please do not hesitate to contact us if you have any further questions.

     Very truly yours,



     /s/William D. O'Neal
     -------------------
       William D. O'Neal