-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UQojMC4Nfnk09xD1ITwE/6nNtX6tWGVz1IszXsK2+OVnPE1KvvK3z7XL/aKtywcC
 OuxcJ3cYkUVy6fZUqx0Kwg==

<SEC-DOCUMENT>0000000000-06-006872.txt : 20060808
<SEC-HEADER>0000000000-06-006872.hdr.sgml : 20060808
<ACCEPTANCE-DATETIME>20060208135140
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-006872
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060208

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			KINGS ROAD ENTERTAINMENT INC
		CENTRAL INDEX KEY:			0000773588
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812]
		IRS NUMBER:				953587522
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0430

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		3489 WEST CAHUENGA BLVD
		STREET 2:		SUITE D
		CITY:			HOLLYWOOD
		STATE:			CA
		ZIP:			90068
		BUSINESS PHONE:		(323) 512-5045

	MAIL ADDRESS:	
		STREET 1:		1901 AVE OF THE STARS
		STREET 2:		SUITE 1545
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90067
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


										February 8, 2006

Mail Stop 3561

Via US Mail and Facsimile

Mr. H. Martin DeFrank
President and Chief Financial Officer
447B Doheny Drive
Beverly Hills, California 90210

Re:	Kings Road Entertainment, Inc.
	Form 10-KSB for the year ended April 30, 2004
	Forms 10-QSB for the quarters ended July 31, 2004, October
31,
2004 and
      January 31, 2005
	Commission file #: 000-14234

Dear Mr. DeFrank:

We have completed our review of your Form 10-KSB and related
filings
and have no further comments at this time.


								Sincerely,


								Linda Cvrkel
								Branch Chief
??

??

??

??

Mr. H. Martin DeFrank
Kings Road Entertainment, Inc.
January 19, 2006
Page 1


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----