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