CORRESP 1 filename1.txt Sichenzia Ross Friedman Ference LLP 1065 Avenue of the Americas New York NY 10018 Tel 212 930 9700 Fax 212 930 9725 www.srff.com September 8, 2005 Jennifer G. Williams, Special Counsel Division of Corporation Finance Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Re: GameZnFlix, Inc. Amendment No. 3 to the Form SB-2 filed July 22, 2005 File No. 333-122162 Dear Ms. Williams: This firm represents GameZnFlix, Inc. (the "Company") in the above-referenced matter. Below, please find our responses to your September 7, 2005 comment letter: Business, page 24 Business Development, page 24 1. We note your response to prior comment 2. Please note that preliminary information statements must be filed at least 10 calendar days prior to the date definitive copies of such statement are first sent or given to security holders, or such shorter period prior to that date as the Commission may authorize upon a showing of good cause there for. Refer to Rule 14c-5 promulgated under the Exchange Act. Please confirm that you will comply with the distribution of information requirements under Regulation 14C in the future. Response The Company has confirmed that it will comply with the distribution of information requirements under Regulation 14C in the future. *** Should you have any further questions, please do not hesitate to contact the undersigned at 212-398-1494 Sincerely, /s/Stephen Fleming Stephen Fleming