Platinum
Studios, Inc.
11400
Olympic Blvd., 14th Floor
VIA
EDGAR
Ms.
Letty
Lin
Division
of Corporate Finance
Securities
and Exchange Commission
100
F.
Street N.E.
Washington,
D.C. 20549
Re: Platinum
Studios, Inc.
Registration
Statement on Form
SB-2
Dear
Ms.
Lin:
On
behalf of Platinum Studios, Inc.
(the “Company”), a California corporation, we specifically incorporate into the
facing page of the Registration Statement on Form SB-2, filed by the Company
on
September 4, 2007, the following language pursuant to Rule 473 of the Securities
Act of 1933, as amended:
“The
registrant hereby amends this
Registration Statement on such dates as may be necessary to delay its effective
date until the registrant shall file a further amendment which specifically
states that this Registration Statement shall thereafter become effective
in
accordance with Section 8(a) of the Securities Act of 1933, as amended, or
until
the Registration Statement shall become effective on such date as the Securities
and Exchange Commission, acting pursuant to said Section 8(a), may
determine.”
Very
truly yours,
/s/
Scott Mitchell Rosenberg
__________________
Scott
Mitchell Rosenberg
Chief
Executive Officer
