MOORE  STEPHENS
ELLIS  FOSTER  LTD.
CHARTERED  ACCOUNTANTS

1650  West  1st  Avenue
Vancouver,  BC  Canada  V6J  1G1
Telephone:  (604)  737-8117  Facsimile:  (604)  714-5916
www.ellisfoster.com
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Securities  and  Exchange  Commission
Washington,  D.C.  20549

Ladies  and  Gentlemen:

We  were  previously  the  independent registered public accounting firm for AMP
Productions,  Ltd.  (the  "Company")  and,  under  the date of June 10, 2004, we
reported  on the financial statements of AMP Productions, Ltd. as of and for the
period  ended March 31, 2004. On May 5, 2005, our appointment as the independent
registered  public  accounting  firm  was  terminated.  We  have  reviewed  AMP
Productions,  Ltd.'s  statements  included under Item 4.01 of its Form 8-K dated
July  13,  2005, and we agree with the statements contained therein, except that
we are not in a position to agree or disagree with the Company's statements that
the  change  was  approved  by  the  Board  of  Directors.


Yours  truly,

"MOORE  STEPHENS  ELLIS  FOSTER  LTD."
Chartered  Accountants
David  Kong
Direct  Line:  604-648-3615







EF   A  partnership  of  incorporated  professionals
     An  independently owned and operated member of Moore Stephens North America
Inc.,  a  member  of  Moore  Stephens  International  Limited
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