0001144204-12-007605.txt : 20120330 0001144204-12-007605.hdr.sgml : 20120330 20120213135413 ACCESSION NUMBER: 0001144204-12-007605 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Platinum Studios, Inc. CENTRAL INDEX KEY: 0001410132 STANDARD INDUSTRIAL CLASSIFICATION: PERIODICALS: PUBLISHING OR PUBLISHING AND PRINTING [2721] IRS NUMBER: 205611551 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11400 W. OLYMPIC BOULEVARD STREET 2: SUITE 1400 CITY: LOS ANGELES STATE: CA ZIP: 90064 BUSINESS PHONE: (301) 807-8100 MAIL ADDRESS: STREET 1: 11400 W. OLYMPIC BOULEVARD STREET 2: SUITE 1400 CITY: LOS ANGELES STATE: CA ZIP: 90064 CORRESP 1 filename1.htm

Platinum Studios, Inc.

2029 S. Westgate Avenue

Los Angeles, California 90024

Tel: 310.807-8100

February 13, 2012

Justin Dobbie, Legal Branch Chief

Tonya Aldave

Securities and Exchange Commission

Washington DC, 20549

Re:

Platinum Studios, Inc.
Registration Statement on Form S-1
Filed November 14, 2011 File No. 333-177921

Dear Ms. Aldave:

Platinum Studios, Inc., as Registrant, hereby requests acceleration of the effectiveness of its registration statement on Form S-1/A (Commission File Number 333-177921) to 1:00 o'clock P.M. EST, Tuesday, February 14, 2012, 2011, or as soon as is practical.

The Registrant acknowledges that:

Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

The company many not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

/s/ Scott Rosenberg

SCOTT ROSENBERG

President and Chief Executive Officer

PLATINUM STUDIOS, INC.