-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, VoLsmqjhLvR4Ke0z2DwhbVtHWGH6LqhNDeID5OSs6WOO/UZ3qgFLCiyIDemVFnBc KJsWvraKsXGdUkOYVg2++A== 0001415744-10-000001.txt : 20100405 0001415744-10-000001.hdr.sgml : 20100405 20100108164914 ACCESSION NUMBER: 0001415744-10-000001 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100108 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Punchline Entertainment, Inc. CENTRAL INDEX KEY: 0001415744 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 9911 24TH DRIVE CITY: EVERETT STATE: WA ZIP: 98208 BUSINESS PHONE: 425-336-1358 MAIL ADDRESS: STREET 1: 9911 24TH DRIVE CITY: EVERETT STATE: WA ZIP: 98208 CORRESP 1 filename1.htm PUNCHLINE ENTERTAINMENT INC.

PUNCHLINE ENTERTAINMENT INC.

55 Bloor Street E, Suite 1205
Toronto, Ontario, Canada M4W 1A9

Telephone and fax:  (416) 619-0611



January 8, 2010


U.S. Securities & Exchange Commission

Division of Corporate Finance

450 Fifth Street, N.W.

Washington, D.C. 20549


Attention:  Shonda DeLong


Dear Sirs:


Re:

Post-Effective Amendment #1 to Form SB-2 on FormS-1 - File No. 333-146934


Further to your additional verbal comments regarding the above noted filing, we have today filed a revised post-effective amendment and respond as follows:


1.

We confirm that since October 17, 2008, the date that our registration statement on Form SB-2 became stale, no sales of the securities thereby registered have occurred.


2.

We have revised the number of shares being registered for resale pursuant to the post-effective amendment to 2,000,000 post-split shares of common stock.  On a pre-split basis, these shares were all registered in our original Form SB-2 filing, but were not sold when that registration statement was effective.


Yours truly,


/s/ Kathryn Kozak


Kathryn Kozak, President

PUNCHLINE ENTERTAINMENT INC.







 -----END PRIVACY-ENHANCED MESSAGE-----