FRIDAY NIGHT ENTERTAINMENT CORPORATION
                           1026 WEST EL NORTE PARKWAY
                                    SUITE 191
                           ESCONDIDO, CALIFORNIA 92026
                                 (323) 802-1542

                                 August 2, 2005


VIA EDGAR
- ---------
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 10549

         RE:      Friday Night Entertainment Corporation
                  Application for Withdrawal of Registration Statement
                  on Form SB-2 (Registration No. 333-118305)

Ladies and Gentlemen:

         Friday  Night  Entertainment  Corporation,  a Nevada  corporation  (the
"Company") pursuant to Rule 477 promulgated under the Securities Act of 1933, as
amended  (the  "Securities  Act"),  hereby  applies  for an order  granting  the
immediate  withdrawal of its Registration  Statement on Form SB-2  (Registration
No.   333-118305)   together  with  all  exhibits  thereto   (collectively   the
"Registration Statement").

         After the Company filed the Registration Statement, the Company decided
that, given current market conditions,  it would be in the best interests of the
Company to not pursue opportunities to offer and sell its securities pursuant to
a public offering.  The Company has not sold any of its securities in connection
with the  Registration  Statement.  Any subsequent  private  transactions by the
Company  regarding the offer and sale of its  securities  will be in reliance on
Rule 155(c) promulgated under the Securities Act. We are accordingly  requesting
the withdrawal of the Registration Statement.

         If you have any  questions  regarding  the  foregoing  application  for
withdrawal,  please  contact  Robert  Steven Brown at (212)  209-3050 of Reitler
Brown & Rosenblatt  LLC,  legal  counsel to the Company in  connection  with the
Registration Statement.


                                                Sincerely yours,

                                                /s/ Cameron J. Lamb
                                                -------------------
                                                Cameron J. Lamb
                                                Chief Executive Officer

Cc: Alan Morris
    Thomas Jones