EXHIBIT 5.1
                                  EXHIBIT 23.1


                               Michael A. Littman
                                 Attorney at Law
                                7609 Ralston Road
                                Arvada, CO 80002
                         303-422-8127 * 303-431-1567 fax


                                 August 1, 2007



Tombstone Cards, Inc.
5380 Highlands Drive
Longmont, CO  80503


Re:  SB-2/A #2 Registration Statement for common shares of Tombstone Cards, Inc.

Gentlemen:


     At your request,  I have  examined  Registration  Statement No.  333-138184
which is being filed with the Securities  and Exchange  Commission  ("SEC"),  on
Form SB-2/A (the  "Amended  Registration  Statement"),  in  connection  with the
registration under the Securities Act of 1933, as amended, of


(a) 1,500,000 Shares of Common Stock of Selling Shareholders,
(b) 1,730,000  Units  consisting of one common share and one "A" Warrant and one
"B" Warrant,
(c) 1,730,000 outstanding shares comprising part of the Units being Registered,
(d) 1,730,000  "A"  Warrants,
(e) 1,730,000  "B"  Warrants,
(f) 1,730,000  common  Shares  underlying  "A"  Warrants  at $2.00  per  Share,
(g) 1,730,000 common Shares  underlying "B" Warrants at $5.00 per Share,
(h) 600,000 common Shares underlying Consultant Warrants at $0.55 per Share,
(i) 60,000 Units  underlying Placement Agent Warrants,  for Units  consisting of
60,000 shares and 60,000 "A" Warrants and 60,000 "B" Warrants),
(j)  60,000  common  Shares  underlying   Placement  Agent  Warrants  for  Units
(consisting of Shares and "A" and "B" Warrants) at $0.55 per Share,
(k) 60,000 "A" Warrants underlying Placement Agent Warrants for Units
(l) 60,000 "B" Warrants  underlying  Placement  Agent  Warrants for Units
(m) 60,000 Shares underlying  "A" Warrants to Placement  Agent,
(n) 60,000 Shares  underlying "B" Warrants to Placement Agent, and
(o) 150,000  Shares  underlying  Employee/Consultant  Options at $0.55 per Share
(the "Offering") of our Company,  Tombstone Cards, Inc. ("Tombstone") a Colorado
corporation


     In rendering  the following  opinion,  I have examined and relied only upon
the documents,  and certificates of officers and directors of the Company as are
specifically described below. In my examination,  I have assumed the genuineness
of all signatures, the authenticity,  accuracy and completeness of the documents
submitted to me as originals,  and the conformity with the original documents of
all  documents  submitted  to me as copies.  My  examination  was limited to the
following documents and not others:

     a.   Certificate of Incorporation of the Company, as amended to date;

     b.   Bylaws of the Company, as amended to date;

     c.   Certified Resolutions adopted by the Board of Directors of the Company
          authorizing the issuance of the Stock.

     d.   The  Amended  Registration  Statement  as filed with the SEC as of the
          date hereof.


Tombstone Cards, Inc.
August 1, 2007
Page 2


     I have  not  undertaken,  nor do I intend  to  undertake,  any  independent
investigation  beyond such  documents and records,  or to verify the adequacy of
accuracy of such documents and records.

     Based on the  foregoing,  it is my opinion that the Stock being  registered
under the Amended  Registration  Statement,  as issued,  is and will be duly and
validly authorized, fully paid and non-assessable under Colorado Laws.

     I express no opinion as to  compliance  with the  Securities  Acts or "blue
sky" laws of any state in which the Stock is  proposed to be offered and sold or
as to the effect, if any, which  non-compliance with such laws might have on the
validity of transfer of the Stock.

     I consent  to the filing of this  opinion as an exhibit to any filing  made
with  the  Securities  and  Exchange  Commission  or  under  any  state or other
jurisdiction's  securities  act for the purpose of  registering,  qualifying  or
establishing  eligibility for an exemption from registration or qualification of
the Stock described in the Amended Registration Statement in connection with the
offering described therein.

     This  opinion  covers  only  matters of  Colorado  law and  nothing in this
opinion  shall be deemed to imply any  opinion  related to the laws of any other
jurisdiction.  Nothing  herein  shall be deemed to  relate to or  constitute  an
opinion concerning any matters not specifically set forth above.

     The  information  set  forth  herein  is as of the date of this  letter.  I
disclaim  any  undertaking  to advise you of changes  which may be brought to my
attention after the effective date of the Amended Registration Statement.

                               Sincerely,


                               /s/ Michael A. Littman
                               ------------------------
                               Michael A. Littman