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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 JkMoXMKKGBkOwvF+7PODeQ==

<SEC-DOCUMENT>0001170918-07-000132.txt : 20070222
<SEC-HEADER>0001170918-07-000132.hdr.sgml : 20070222
<ACCEPTANCE-DATETIME>20070222215815
ACCESSION NUMBER:		0001170918-07-000132
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070212
FILED AS OF DATE:		20070222
DATE AS OF CHANGE:		20070222

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MPLC, Inc.
		CENTRAL INDEX KEY:			0001022899
		STANDARD INDUSTRIAL CLASSIFICATION:	BOOKS: PUBLISHING OR PUBLISHING AND PRINTING [2731]
		IRS NUMBER:				061390025
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		1775 BROADWAY, SUITE 604
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019
		BUSINESS PHONE:		2122474590

	MAIL ADDRESS:	
		STREET 1:		1775 BROADWAY, SUITE 604
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10019

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MILLBROOK PRESS INC
		DATE OF NAME CHANGE:	19961022

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			WALKER SCOTT
		CENTRAL INDEX KEY:			0001137100

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-51353
		FILM NUMBER:		07643840

	BUSINESS ADDRESS:	
		STREET 1:		24843 DEL PRADO #318
		CITY:			DANA POINT
		STATE:			CA
		ZIP:			92629
		BUSINESS PHONE:		9492489561

	MAIL ADDRESS:	
		STREET 1:		24843 DEL PRADO #318
		CITY:			DONA POINT
		STATE:			CA
		ZIP:			92629
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>sam07-046_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-02-12</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001022899</issuerCik>
        <issuerName>MPLC, Inc.</issuerName>
        <issuerTradingSymbol>MPNC</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001137100</rptOwnerCik>
            <rptOwnerName>WALKER SCOTT</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O 42 CORPORATE PARK, SUITE 250</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>IRVINE</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>92606</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Chief Marketing Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Warrant (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2005-08-24</value>
            </exerciseDate>
            <expirationDate>
                <value>2008-08-23</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>4314631</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F2"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2010-05-31</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>174328512</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Series C Convertible Preferred Stock</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F3"/>
            </conversionOrExercisePrice>
            <exerciseDate>
                <footnoteId id="F3"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F3"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>704191309</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Includes 4,314,631 shares of common stock of the Issuer that may be acquired upon exercise of the warrant.  Following the
 filing and acceptance of an amendment to the Issuer's Certificate of Incorporation effecting a 1-for-300 reverse stock split
 of the common stock (the &quot;Reverse Split&quot;), the warrant will be exercisable for 14,384 shares of common stock on a
 post-Reverse Split basis at an exercise price of $3.44 per share.</footnote>
        <footnote id="F2">Includes 174,328,512 shares of common stock of the Issuer that may be acquired upon exercise of the options.  Following the
 filing and acceptance of an amendment to the Issuer's Certificate of Incorporation effecting the Reverse Split, the options
 will be exercisable for 581,096 shares of common stock on a post-Reverse Split basis at an exercise price of $0.53 per
 share.  Thirty three and one-third percent (33.3%) of the shares subject to the option vested on June 1, 2006, and the
 remaining sixty six and seven-tenths percent (66.7%) of the shares subject to the option vest monthly in equal installments
 over the next twenty-four (24) months thereafter.</footnote>
        <footnote id="F3">The Reporting Person obtained the securities pursuant to the closing of the transactions contemplated under an Exchange
 Agreement dated January 31, 2007. The securities are convertible into common stock at the rate of 4358.21 shares of common
 stock for each share of preferred stock, or an aggregate 704,191,309 shares of common stock (pre-reverse stock split),
 immediately and automatically upon the filing and acceptance of an amendment to the Issuer's Certificate of Incorporation
 effecting the Reverse Split. Following the Reverse Split, the securities will be converted into 2,347,304 shares of common
 stock (post reverse stock split).</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Scott Walker</signatureName>
        <signatureDate>2007-02-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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