Stan Lee Media, Inc.

Securities Exchange Act of 1934
Release No. 50349 / September 13, 2004

Admin. Proc. File No. 3-11584

The Securities and Exchange Commission (Commission) initiated this proceeding, on August 11, 2004, pursuant to Section 12(j) of the Securities Exchange Act of 1934 (Exchange Act), with an Order Instituting Proceedings (OIP). On September 7, 2004, the Division of Enforcement (Division) filed a motion for default (Default Motion) against Respondent Stan Lee Media, Inc. (Stan Lee Media).

Stan Lee Media was served with OIP on August 19, 2004, and its Answer to the OIP was due by September 9, 2004, twenty days after service. See 17 C.F.R. § 201.220(b). To date, Stan Lee Media has not filed an Answer to the OIP. Accordingly, pursuant to Rules 155(a) and 220(f) of the Commission's Rules of Practice, 17 C.F.R. §§ 201.155(a), .220(f), I find Stan Lee Media in default and find the following allegations in the OIP to be true:

Stan Lee Media (CIK No. 0001015663) is a Colorado corporation based in Encino, California. The common stock of Stan Lee Media is registered under Section 12(g) of the Exchange Act. On February 16, 2001, Stan Lee Media filed a bankruptcy petition under Chapter 11 of the Bankruptcy Code. In re Stan Lee Media, Inc., Case No. SV-01-11331 (Bankr. C.D. Cal.).

Section 13(a) of the Exchange Act, and the rules promulgated thereunder, require issuers of securities registered pursuant to Section 12 of the Exchange Act to file with the Commission current and accurate information in periodic reports. Specifically, Rule 13a-1 requires issuers to file annual reports (Forms 10-K or 10-KSB), and Rules 13a-13 requires issuers to file quarterly reports (Forms 10-Q or 10-QSB). Stan Lee Media has not filed an annual report on either Form 10-K or Form 10-KSB since March 20, 2000, or periodic or quarterly reports on either Form 10-Q or Form 10-QSB for any period subsequent to its quarter ending September 30, 2000. As a result, Stan Lee Media has failed to comply with Section 13(a) of the Exchange Act and Rules 13a-1 and 13a-13 thereunder.

In view of the foregoing, I find that it is necessary and appropriate for the protection of investors to revoke the registration of the Stan Lee Media's securities.

Accordingly, I hereby GRANT the Division's Default Motion and ORDER, pursuant to Section 12(j) of the Securities Exchange Act of 1934, that the registration of the securities of Stan Lee Media, Inc., be, and hereby is, REVOKED.