GIDDY-UP PRODUCTIONS, INC.
409-903 19th Avenue SW
Calgary, Alberta  T2T 0H8
tel: (403)399-6402   fax: (866)900-0582


                                                               February 21, 2008

Amanda  McManus
Branch  Chief
Securities  and  Exchange  Commission
Division  of  Corporation  Finance
100  F  Street  N.E.
Washington,  D.C.  20549

     Re:     GIDDY-UP  PRODUCTIONS  INC.
             REGISTRATION  STATEMENT  ON  FORM  S-1
             FILED  DECEMBER  14,  2007
             FILE  NO.  333-148076

Dear  Ms.  McManus:

We hereby respectfully request, in accordance with Rule 461 of the General Rules
and Regulations under the Securities Act of 1933, as amended, that the effective
date  of  the  above-captioned Registration Statement be accelerated so that the
same  will  become effective on February 27, 2007 at 4:30 p.m. (Eastern Time) or
as  soon  as  practicable  thereafter.

We acknowledge that if the Commission or the staff, acting pursuant to delegated
authority,  declare  the  filing effective, it will not foreclose the Commission
from  taking  any  action  with  respect  to  the  filing.

We  further  acknowledge  that the action of the Commission or the staff, acting
pursuant  to  delegated  authority  in  declaring the filing effective, will not
relieve  the  Company from its full responsibility for the adequacy and accuracy
of  the  disclosure  in  the  filing.

We  further acknowledge that the Company may not assert this action as a defense
in  any  proceeding  initiated by the Commission or any person under the federal
securities  laws  of  the  United  States.

                                         Yours  very  truly,



                                         /s/ Zoltan Nagy
                                         Zoltan  Nagy
                                         President  &  CEO