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October
9, 2008
Mr.
John
T. Archfield, Jr.
United
States Securities and Exchange Commission
Division
of Corporate Finance
100
F
Street, N.E., Mail Stop 3561
Washington,
DC 20549
| Re: |
Item
4.01 Form 8-K filed August 5, 2008, file number
000-24477
|
Mr.
Archfield:
As
requested in your letter to us of August 6, 2008, in connection with responding
to your comments regarding the above and the subsequent amendment to such filing
(together the “Filings”), we hereby acknowledge that:
|
1.
|
Stratus
Media Group, Inc. (“Company”) is responsible for the adequacy and accuracy
of the disclosure in the Filings;
|
|
2.
|
Staff
comments or changes to disclosure in response to staff comments do
not
foreclose the U.S. Securities and Exchange Commission (“Commission”) from
taking any action with respect to the Filings:
and
|
|
3.
|
The
Company may not assert staff comments as a defense in any proceeding
initiated by the Commission or any person under the federal securities
laws of the United States.
|
I
apologize for the delay in furnishing you with this letter.
Sincerely,
/s/
Paul Feller
Paul
Feller
President
and Chief Executive Officer
Stratus
Media Group, Inc.