LAW OFFICES OF
DANIEL C. MASTERS
4490 PHILBROOK SQURE, SAN DIEGO, CA 92130
TEL: (858) 523-1177 *** FAX: (858) 523-1102
EMAIL: MASTERS@LAWYER.COM
February 7, 2007
U.S. Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, D.C. 20549
RE: REGISTRATION STATEMENT ON FORM SB-2 UNDER THE SECURITIES ACT OF 1933 (THE
"REGISTRATION STATEMENT"), OF TAG EVENTS CORP., A NEVADA CORPORATION (THE
"COMPANY")
Gentlemen:
I have acted as special counsel for the Company for the limited purpose of
rendering this opinion in connection with the registration (pursuant to the
Registration Statement) of 2,250,000 shares (the "Shares") of the common stock,
par value $0.001 per share, of the Company. I was not engaged to prepare or
review, and I have not prepared or reviewed, any portion of the Registration
Statement. I express no opinion as to the accuracy or adequacy of the
disclosure contained in the Registration Statement, and I hereby disclaim any
responsibility for the content of the Registration Statement.
In my capacity as special counsel to the Company, I have examined originals, or
copies certified or otherwise identified to my satisfaction, of the following
documents:
1. Certificate of Incorporation of the Company, as amended to
date;
2. Bylaws of the Company, as amended to date;
3. The records of corporate proceedings relating to the issuance
of the Shares; and
4. Such other instruments and documents as I have believed
necessary for the purpose of rendering the following opinion.
In such examinations, I have assumed the authenticity and completeness of all
documents, certificates and records submitted to me as originals, the conformity
to the original instruments of all documents, certificated and records submitted
to me as copies, and the authenticity and completeness of the originals of such
instruments. As to certain matters of fact relating to this opinion, I have
relied on the accuracy and truthfulness of certificates of officers of the
Company and on certificates of public officials, and have made such
investigations of law as I have believed necessary and relevant.
Based on the foregoing, and having due regard for such legal considerations as I
believe relevant, I am of the opinion that, under applicable law of the State of
Nevada (including statutory, regulatory and case law), the Shares were duly
authorized by all necessary corporate action on the part of the Company, and,
when sold after the effectiveness of the Registration Statement, will be validly
issued, fully paid and non-assessable.
I hereby consent to the filing of this opinion with the U.S. Securities and
Exchange Commission as Exhibit 5.1 to the Registration Statement.
Very truly yours,
Daniel C. Masters, Esq.
/s/ Daniel C. Masters
- ---------------------
Daniel C. Masters
DCM:js