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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001144204-08-043901.txt : 20080805
<SEC-HEADER>0001144204-08-043901.hdr.sgml : 20080805
<ACCEPTANCE-DATETIME>20080805155348
ACCESSION NUMBER:		0001144204-08-043901
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20080730
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20080805
DATE AS OF CHANGE:		20080805

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Stratus Media Group, Inc
		CENTRAL INDEX KEY:			0001053691
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-MISCELLANEOUS REPAIR SERVICES [7600]
		IRS NUMBER:				860776876
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-24477
		FILM NUMBER:		08991294

	BUSINESS ADDRESS:	
		STREET 1:		3155 EAST PATRICK LANE,
		STREET 2:		SUITE 1
		CITY:			LAS VEGAS,
		STATE:			NV
		ZIP:			89120
		BUSINESS PHONE:		(702) 492-9413

	MAIL ADDRESS:	
		STREET 1:		3155 EAST PATRICK LANE,
		STREET 2:		SUITE 1
		CITY:			LAS VEGAS,
		STATE:			NV
		ZIP:			89120

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	FERIS INTERNATIONAL, INC.
		DATE OF NAME CHANGE:	20080228

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TITAN MOTORCYCLE CO OF AMERICA INC
		DATE OF NAME CHANGE:	19980615
</SEC-HEADER>
<DOCUMENT>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>UNITED
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      the
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      satisfy the filing obligation of the registrant under any of the following
      provisions: </font></div>
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    <div>&#160;</div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
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        <div style="WIDTH: 100%; TEXT-ALIGN: center">&#160;</div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
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      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">&#160;</div>
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          <tr valign="top" style="line-height: 1.25;">
            <td align="left" style="width: 72pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ITEM
              4.01</strong></font></td>
            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>CHANGES
                IN REGISTRANT&#8217;S CERTIFYING
                ACCOUNTANT</strong></font></div>
            </td>
          </tr>

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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      July
      30, 2008, Stratus Media Group, Inc. (the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Company</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;)
      dismissed Gruber &amp; Company, LLC (&#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Gruber</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;),
      as
      its principal independent accountant, and engaged Goldman Parks Kurland Mohidin
      LLP (&#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Goldman</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;)
      as its
      principal independent accountant. Goldman will review the Company&#8217;s financial
      statements for the quarters ended March 31, 2008 and 2007, and June 30, 2008
      and
      2007. The decision to dismiss Gruber and to appoint Goldman was approved by
      the
      Company&#8217;s Board of Directors.&#160;</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Gruber&#8217;s
      report on the Company&#8217;s financial statements dated February 20, 2008, for the
      two most recent fiscal years ended December 31, 2007 and 2006, did not contain
      an adverse opinion or disclaimer of opinion, or qualification or modification
      as
      to uncertainty, audit scope, or accounting principles. In connection with the
      audit of the Company&#8217;s financial statements for the two most recent fiscal years
      ended December 31, 2007 and 2006, there were no disagreements, resolved or
      not,
      with Gruber on any matters of accounting principles or practices, financial
      statement disclosure, or audit scope and procedures, which disagreements, if
      not
      resolved to the satisfaction of Gruber, would have caused Gruber to make
      reference to the subject matter of the disagreements in connection with their
      report.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company provided Gruber with a copy of this Current Report on Form 8-K prior
      to
      its filing with the Securities and Exchange Commission, and requested that
      they
      furnish the Company with a letter addressed to the Securities and Exchange
      Commission stating whether they agree with the statements made in this Current
      Report on Form 8-K, and if not, stating the aspects with which they do not
      agree. A copy of the letter provided from Gruber, dated August 4, 2008, is
      filed
      as Exhibit 16.1 to this Form 8-K.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">During
      the years ended December 31, 2007 and 2006 and the subsequent interim period
      through the date of appointment on July 30, 2008, the Company has not consulted
      with Goldman regarding either the application of accounting principles to a
      specified transaction, either completed or proposed, or the type of audit
      opinion that might be rendered on the Company&#8217;s financial statements, nor has
      Goldman provided to the Company a written report or oral advice regarding such
      principles or audit opinion or any matter that was the subject of a
      disagreement, as set forth in Item 304(a)(1)(iv) of Regulation S-K, or a
      reportable event, as set forth in Item 304(a)(1)(v) of Regulation S-K, with
      our
      former principal independent accountant. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

          <tr valign="top" style="line-height: 1.25;">
            <td align="left" style="width: 72pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>ITEM
              9.01</strong></font></td>
            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>FINANCIAL
                STATEMENTS AND EXHIBITS</strong></font></div>
            </td>
          </tr>

      </table>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">
            </td>
            <td align="left" style="width: 36pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)</font></td>
            <td align="left">
              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Exhibits</font></div>
            </td>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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              PAUL
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>v121809_ex16-1.htm
<TEXT>
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</title>
</head>
  <body bgcolor="#ffffff"><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">August
      4,
      2008</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
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      and Exchange Commission</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">100
      F
      Street, NE</font></div>
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      DC &#160;20549</font></div>
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      Ladies and Gentlemen:</font></div>
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      are
      the former independent registered public accounting firm for Stratus Media
      Group, Inc. (the &#8220;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Company</u></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#8221;).
      &#160;We have read the Company&#8217;s disclosure set forth in Item 4.01 &#8220;Changes in
      Registrant&#8217;s Certifying Accountant&#8221; of the Company&#8217;s Current Report on Form 8-K
      dated August 4, 2008 (the &#8220;Current Report&#8221;) and are in agreement with the
      disclosure in the Current Report, insofar as it pertains to our firm.
&#160;</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/S/GRUBER
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      &amp; Company, LLC</font></div>
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