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