January 14, 2005

U.S. Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0306
Attn: Babett Cooper


Re:    Skreem Entertainment Corporation
       Form 8-K filed January 11, 2005
       File No. 0-24378

Dear Madam:

On January 14, 2005 Skreem  Entertainment  Corporation filed an amended Form 8-K
with the U.S. . Securities & Exchange  Commission.  The  following  changes were
made to the report.

1.   Under Item 4a. paragraph 2, the following  language was added to the end of
     the  paragraph,  "other than Thomas Leger & Co. LLP did qualify its opinion
     and stated  substantial  doubt about the company's ability to continue as a
     going concern".

2.   The date of the  accountant's  letter  was  changed  to  January 14 and the
     reference was changed to Item 4(a) from Item 4(b).


                                    Sincerely,

                                   /s/ Charles Camorata

                                   Charles Camorata, Chief Executive Officer
                                   Skreem Entertainment Corporation