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Mustache_rider

11/04/10 4:10 PM

#32232 RE: tanuirunner #32230

These are consolidated financial statements of all subsidiaries that roll up to Artfest International. These disclosures would pertain to the entire company. Reporting segments consolidated within these financial statements are as follows (per the Q): "The Company, through its wholly owned subsidiaries, Art Channel Galleries, Inc. (“ACG” or “Art Channel”), Artfest Direct (“Artfest Direct”) and Charity Sports Distributors, Inc. (“CSD”)."

I assume the SEC does not know about this discrepancy.