<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>ex16_1.txt
<DESCRIPTION>EXHIBIT 16.1
<TEXT>

                                                                    EXHIBIT 16.1

                                                 September 29, 2005


Securities and Exchange Commission
Washington, D.C.  20549


Dear Commissioners:

We have read Avenue Entertainment, Inc.'s statements included under Item 4.01 of
its Form 8-K/A dated September 7, 2005, and we agree with such statements
concerning our Firm.


                                      /s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
                                      ------------------------------------------
                                      SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
</TEXT>
</DOCUMENT>