AMP PRODUCTIONS, LTD. 500-666 Burrard Street Vancouver, B.C. V6C 2X8 tel: (604)639-3178 fax: (604)639-3196 April 7, 2006 VIA EDGAR Beverly A. Singleton Staff Accountant Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: AMP PRODUCTIONS, LTD. ITEM 4.01 FORM 8-K, FILED MARCH 20, 2006 FILE NO. 0-51824 Dear Ms. Singleton: We are in receipt of your letter dated March 20, 2006. Our copy of the letter arrived by post on April 5, 2006. Please be advised that our fax number has been changed to 604-687-3253. In response to both of the Staff's comments, we advise that we filed an amended current report on Form 8-K on March 30, 2006, attaching letters from both Ernst & Young and Moore Stephens Ellis Foster as Exhibits. The amended Form 8-K was filed within 24 hours of receiving the letters. We trust that the amended Form 8-K addresses the Staff's comments satisfactorily. Should the Staff need additional information or have questions concerning our response, please do not hesitate to contact us. Yours very truly, /s/ Thomas Mills Thomas E. Mills President & CEO