THE LAW OFFICE OF
CONRAD C. LYSIAK, P.S.
601 West First Avenue, Suite 903
Spokane, Washington 99201
(509) 624-1475
FAX: (509) 747-1770
EMAIL: cclysiak@lysiaklaw.com
September
25, 2009
Ms. Maryse Mills-Apenteng, Esq.
Special Counsel
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-4561
RE: Multiplayer
Online Dragon, Inc.
Form
S-1/A-3 Registration Statement
File
No. 333-159896
Dear Ms. Mills-Apenteng:
In response to your letter of comments dated September 25, 2009, please be advised as follows:
Exhibit 5.1
1. The requested information has been provided.
Yours
truly,
The
Law Office of Conrad C. Lysiak, P.S.
BY: CONRAD
C. LYSIAK
Conrad
C. Lysiak
CCL:hdw
cc: Multiplayer Online Dragon, Inc.