-----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,
 GPWsqpjS/n1lM5Z59Qtb1pv5EdI8AfLPoYvqq1bxPmQ5wreVBW3m8Fc3G/W9A+4Y
 EDlrPFOEKA1XP5dmVBB76A==

<SEC-DOCUMENT>9999999995-08-000170.txt : 20080118
<SEC-HEADER>9999999995-08-000170.hdr.sgml : 20080118
<ACCEPTANCE-DATETIME>20080118001533
ACCESSION NUMBER:		9999999995-08-000170
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20080117
DATE AS OF CHANGE:		20080118
EFFECTIVENESS DATE:		20080117

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:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-146934
		FILM NUMBER:		08537406

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2008-01-17</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>09:00:00</finalEffectivenessDispTime>
        <form>SB-2</form>
        <filer>
            <cik>0001415744</cik>
            <entityName>Punchline Entertainment, Inc.</entityName>
            <fileNumber>333-146934</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----