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                              September 28, 2022

       Rhonda Keaveney
       Chief Executive Officer
       Eline Entertainment Group, Inc.
       7339 E. Williams Drive
       Unit 26496
       Scottsdale, AZ 85255

                                                        Re: Eline Entertainment
Group, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form 10-12G
                                                            Filed September 21,
2022
                                                            File No. 000-30451

       Dear Ms. Keaveney:

              We have reviewed your filing and have the following comments. In
some of our
       comments, we may ask you to provide us with information so we may better
understand your
       disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

            After reviewing your response and any amendment you may file in
response to these
       comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form 10-12G filed September
21, 2022

       Item 1. Business, page 1

   1.                                                   We note your response
to comment 2 and reissue the comment. Please specifically state
                                                        whether there are any
ongoing discussions or negotiations involving any merger
                                                        candidates.
       Item 4. Security Ownership of Certain Beneficial Owners and Management,
page 15

   2.                                                   We partially reissue
comments 3 and 4. Please update the disclosure in this section as of
                                                        the most recent
practicable date, rather than the December 31, 2021 date provided. In
                                                        addition, please
provide clear disclosure that so long as Small Cap Compliance owns at
                                                        least one share of
Preferred D shares, it will have the majority of the voting power of the
 Rhonda Keaveney
FirstName  LastNameRhonda    Keaveney
Eline Entertainment Group, Inc.
Comapany 28,
September  NameEline
               2022 Entertainment Group, Inc.
September
Page 2     28, 2022 Page 2
FirstName LastName
         company stock outstanding. Please also revise to include Ms. Keaveney
separately in the
         table, as required by Item 403(b) of Regulation S-K. Lastly, please
disclose the ownership
         of officers and directors as a group.
Item 5. Directors and Executive Officers, page 16

3.       We note your response to comment 6 and reissue the comment. Please
include risk factor
         disclosure highlighting the risks associated with Ms. Keaveney's and
Small Cap
         Compliance's current involvement with other companies for which she
serves as the
         custodian, including, but not limited to, potential conflicts in
searching for a merger
         candidate. In addition, please specifically identify each of the
current business
         involvements of Ms. Keaveney and Small Cap Compliance.
4.       We note your response to comment 5 and we reissue the comment. Within
your
         registration statement, please provide a breakdown of Ms. Keaveney and
Small Cap
         Compliance's experience over each of the past five years, disclosing
their prior
         performance history with such shell companies, including:
             The company's name;
             Their relationship with the company;
             Whether the company has engaged in a business combination;
             Whether the company registered any offerings under the Securities
Act; and
             Whether any transaction resulted in termination of their
association with any blank
         check or shell company, including the date of such transaction, the
nature and dollar
         amount of any consideration received, the amount of any retained
equity interest, and the
         identity of any successor entity.

         In addition, please specifically note the experience, qualifications,
attributes or skills that
         led to the conclusion that Ms. Keaveney should serve as a director, as
required by Item
         401(e) of Regulation S-K.
Item 6. Executive Compensation, page 17

5.       We reissue comment 7. Please provide the summary compensation table,
as required by
         Item 402(n) of Regulation S-K. Please disclose all compensation,
direct and indirect, as
         required by Item 402(m)(1). We note that Small Cap Compliance, LLC,
controlled by
         Ms. Keaveney, was compensated for its role as custodian.
        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.
 Rhonda Keaveney
Eline Entertainment Group, Inc.
September 28, 2022
Page 3

       You may contact Howard Efron at 202-551-3439 or Isaac Esquivel at
202-551-3395 if
you have questions regarding comments on the financial statements and related
matters. Please
contact Isabel Rivera at 202-551-3518 or Pam Howell at 202-551-3357 with any
other questions.



FirstName LastNameRhonda Keaveney                        Sincerely,
Comapany NameEline Entertainment Group, Inc.
                                                         Division of
Corporation Finance
September 28, 2022 Page 3                                Office of Real Estate
& Construction
FirstName LastName