December 8, 2006 Ms. Claire Erlanger Division of Corporation Finance United States Securities and Exchange Commission VIA FAX: (202) 772-9202 RE: Commission File #000-50021 Dear Claire: The following are answers to the December 12, 2005 SEC comment letter. ITEM #1 - Our history indicates that we cannot make accurate estimates of our future product sales or returns. Thus, we will begin recording our sales on a cash basis as we believe the actual receipt of payment is the most accurate method of reporting our revenue. Our critical accounting policies will describe that we record income on a cash basis. In addition, our policies will indicate that we recorded an impairment loss at September 30, 2006 for: Completed masters Royalty Advances Prepaid Production Costs Inventory Future expenditures for the above items will be expensed as incurred. ITEM #2 - We wrote-off all prepaid royalties at September 30, 2006 and showed the write-off as an impairment loss on the September 30, 2006 financial statements. ITEM #3 - We wrote-off all completed masters at September 30, 2006 and showed the write-off as an impairment loss on the September 30, 2006 financial statements. ITEM #4 - We wrote-off all prepaid production costs at September 30, 2006 and showed the write-off as an impairment loss on the September 30, 2006 financial statements. ITEM #5 - We will expand our stock based compensation footnote on our December 31, 2006 Form 10-KSB. ITEM #6 - We wrote-off all completed masters at September 30, 2006 and showed the write-off as an impairment loss on the September 30, 2006 financial statements. ITEM #7 - We wrote-off all completed masters at September 30, 2006 and showed the write-off as an impairment loss on the September 30, 2006 financial statements. ITEM #8 - The liability of $292,000 to Ken Groove was included in accounts payable. ITEM #9 - Per agreement, amended Form 10-KSB or Forms 10-QSB will not be required. ITEM #10 - Per agreement, amended Form 10-KSB or Form 10-QSB will not be required. I trust this answers all of your comments. Yours very truly, /s/ Lee Kasper Lee Kasper