February 2, 2006

Mr. Barry A. Rothman
President
Eline Entertainment Group, Inc.
8905 Kingston Pike, Suite 313
Knoxville, TN  37923

	RE:  	Eline Entertainment Group, Inc.
		Form 8-K Item 4.01
		Filed January 12, 2006
		Form 8-K/A#1 Item 4.01
		Filed January 18, 2006
		Form 8-K/A#2 Item 4.01
		Filed January 31, 2006
		File # 000-30451

Dear Mr. Rothman:

      We have reviewed your filings and have the following
comments.
If you disagree, we will consider your explanation as to why our
comments are inapplicable.  Please be as detailed as necessary in
your explanation.  In some of our comments, we may ask you to
provide
us with supplemental information so we may better understand your
disclosure.  After reviewing this information, we may or may not
raise additional comments.

      Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone number
listed
at the end of this letter.

1. We note your disclosure that you have not consulted with your
new
independent registered public accounting firm through January 7,
2006, although you disclose that the firm was engaged on January
31,
2006.  As such, please revise your disclosure, if true, that you
have
not consulted with the firm through January 31, 2006.

2. We note your disclose in your Form 8-K/A#1 filed on January 18,
2006 that you have requested a letter from your predecessor
accountants stating whether it agrees with your discloses and that
you will file this letter as Exhibit 16 by amendment.  In
consideration that 10 business days have passed since you filed
your
Item 4.01 8-K, this letter is now past due.  Please file this
letter
from your predecessor accountants as Exhibit 16 in an amended Item
4.01 8-K.  Refer to paragraph (a)(3) of Regulation S-B.

*  *  *  *  *

	We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require.
Since the company and its management are in possession of all
facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

      In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filing;
* staff comments or changes to disclosure in response to staff
comments in the filing reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* 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.

      In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in our review of your filing or in
response to our comments on your filing.

      Please file your supplemental response via EDGAR in response
to
these comments within 5 business days of the date of this letter.
Please note that if you require longer than 5 business days to
respond, you should contact the staff immediately to request
additional time.  You may wish to provide us with marked copies of
each amended filing to expedite our review.  Direct any questions
regarding the above to the undersigned at (202) 551-3739.

								Sincerely,



								Ryan Rohn
								Staff Accountant
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Mr. Barry A. Rothman
Eline Entertainment Group, Inc.
February 2, 2006
Page 1



UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-7010

         DIVISION OF
CORPORATION FINANCE