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                             October 26, 2021

       G. Reed Petersen
       President
       Entertainment Holdings, Inc.
       3625 Cove Point Dr.
       Salt Lake City, Utah 84109

                                                        Re: Entertainment
Holdings, Inc.
                                                            Amendment No. 3 to
Registration Statement on Form 10-12g
                                                            Filed October 14,
2021
                                                            File No. 000-56317

       Dear Mr. Petersen:

              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.

       Amended Registration Statement on Form 10-12g filed October 14, 2021

       Item 5. Directors and Executive Officers, page 25

   1.                                                   We partially reissue
comment 1. For each prior blank check company, please disclose the
                                                        nature and dollar
amount of any consideration received, the amount of any retained equity
                                                        interest. This would
include Allied Ventures and Revival Inc.
       Item 10. Recent Sales of Unregistered Securities, page 25

   2.                                                   We partially reissue
comment 2. Please revise to provide the disclosure required by Item
                                                        701 of Regulation S-K
for the issuance of securities in the domiciliary merger and the
                                                        holding company
parent/subsidiary formation, as referenced in footnote 1 to the financial
                                                        statements, including
the exemption relied upon and the facts supporting your reliance
                                                        upon the exemption.
 G. Reed Petersen
Entertainment Holdings, Inc.
October 26, 2021
Page 2

        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.

        You may contact William Demarest at 202-551-3432 or Robert Telewicz at
202-551-
3438 if you have questions regarding comments on the financial statements and
related
matters. Please contact Gregory Herbers at 202-551-8028 or Pam Howell at
202-551-3357 with
any other questions.



                                                          Sincerely,
FirstName LastNameG. Reed Petersen
                                                          Division of
Corporation Finance
Comapany NameEntertainment Holdings, Inc.
                                                          Office of Real Estate
& Construction
October 26, 2021 Page 2
cc:       Jacob Heskett
FirstName LastName