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<SEC-DOCUMENT>0001093094-06-000002.txt : 20060808
<SEC-HEADER>0001093094-06-000002.hdr.sgml : 20060808
<ACCEPTANCE-DATETIME>20060117182953
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001093094-06-000002
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060117

FILER:

	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:		CORRESP

	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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
                                   Kings Road
                                 Entertainment
                 447 B North Doheny Drive Beverly Hills CA 90210
              T 310 278 9975 F 310 278 9974 kingsroadscreen@aol.com


June 21, 2005

Linda Cvrkel, Branch Chief
Securities and Exchange Commission
Washington, DC 20549
Mail Stop 03-05

Re:  Kings Road Entertainment, Inc., Form 10-KSB for year ended December 31,
     2004. Commission file #: 000-14234

Dear Ms. Cvrkel

We acknowledge receipt, by facsimile, of your letter dated June 20, 2005.

We have forward your letter, its review of the above 10-KSB, and its request for
information, to our accountants and auditors who will be providing a response by
July 15, 2005.

Yours sincerely,

/s/ H. Martin DeFrank
H. Martin DeFrank
President and Chief Financial Officer


</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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