SecProbe.io

CORRESP
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    October
      9, 2008

    Mr.
      John
      T. Archfield, Jr.

    United
      States Securities and Exchange Commission

    Division
      of Corporate Finance

    100
      F
      Street, N.E., Mail Stop 3561

    Washington,
      DC 20549

            Re:

              Item
                4.01 Form 8-K filed August 5, 2008, file number
                000-24477

    Mr.
      Archfield:

    As
      requested in your letter to us of August 6, 2008, in connection with responding
      to your comments regarding the above and the subsequent amendment to such filing
      (together the “Filings”), we hereby acknowledge that:

              1.

              Stratus
                Media Group, Inc. (“Company”) is responsible for the adequacy and accuracy
                of the disclosure in the Filings;

              2.

              Staff
                comments or changes to disclosure in response to staff comments do
                not
                foreclose the U.S. Securities and Exchange Commission (“Commission”) from
                taking any action with respect to the Filings:
                and

              3.

              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.

    I
      apologize for the delay in furnishing you with this letter.

    Sincerely,

    /s/
      Paul Feller

    Paul
      Feller

    President
      and Chief Executive Officer

    Stratus
      Media Group, Inc.