BARNETT & LINN
	ATTORNEYS AT LAW
	23548 Calabasas Road, Suite 106 ● Calabasas, CA 91302
	www.barnettandlinn.com
WILLIAM B. BARNETT		TELEPHONE: 818-436-6410
Attorney/Principal		FACSIMILE: 818-223-8303
		wbarnett@wbarnettlaw.com

October 11, 2018

Division of Corporation Finance

Securities and Exchange Commission

100 F Street NE

Washington D.C. 20549

Attn:	Justin Dobbie, Legal Branch Chief
	John Stickel, Legal
	Beverly Singleton, Accounting
	Andrew Mew, Accounting

Re:	Empire Post Media, Inc. (“Registrant” and/or “Company”)
	Amendment No. 3 to Registration Statement on Form 10
	Filed on July 10, 2018
	File No. 000-55962

Gentlepersons:

The Registrant hereby files its Amendment No.3 to Registration Statement on Form 10 (“Amendment No.3). The Amendment No.3 has been revised in accordance with the Commission’s comment letter dated October 10, 2018 (“Comment Letter”).

Amendment No. 2 to Registration Statement on Form 10

General

1. In regard to your comment, we have included all the information required by Item 13, in accordance with Exchange Act Rule 12b-15.

We believe that we have responded to all your comment, fairly and reasonably. Please do not hesitate to contact the undersigned as soon as possible should you have any further questions or comments.

Thank you for your cooperation and courtesies in this matter.

Very truly yours,

Barnett & Linn

William B. Barnett

WBB: scc

cc/ Mr. P. Dunn, CEO