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                           February 1, 2023

       Max C. Li
       President and Director
       Saddle Ranch Media, Inc.
       19200 Von Karman Ave., Ste. 400
       Irvine, California 92612

                                                        Re: Saddle Ranch Media,
Inc.
                                                            Post-Qualification
Amendment to Offering Statement on Form 1-A
                                                            Filed January 25,
2023
                                                            File No. 024-12093

       Dear Max C. Li:

                                                        This is to advise you
that we do not intend to review your amendment.

               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.

               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

                                                        Please contact Gregory
Herbers at 202-551-8028 with any questions.





                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing
       cc:                                              Matt Stout