TORONTO, ON, CANADA

Canadian-based Comet Entertainment announced today that it has entered into a partnership with Spanish WAI Entertainment SL to co-produce and distribute the puppet show “SAM’s SEVEN SEAS�.

Comet CEO Raquel Benitez described this exciting new project, “We are pleased to be working with such an innovative and creative company. This is Comet’s first foray into the world of puppets; we love the idea and know audiences will too. A puppet show targeted to pre-schoolers will be a perfect fit for broadcasters’ needs.�

“SAM’s SEVEN SEAS� is a musical educational series targeted to pre-schoolers. Its main objective is to introduce children to the world we live in and all its diversity. Sam, an old, wise and loving sailor is the main character of the show and his exciting adventures provide the plots for each episode.

This series is an original idea by Ignasi Montaña, who will join the project as director. He is already known through his acclaimed work as the producer creator of “Los Lunnis�, the successful puppet animation series from Televisión Española (TVE).

WAI Entertainment SL (www.wai-e.com) is a Spanish company based in Barcelona, specializing in animation production and content development. Ester Alonso, CEO, speaks about the deal: “Comet’s creative experience in animation production will bring the highest standards of quality to the project and its know-how as distributors will make “SAM’s SEVEN SEAS� a global product�.

Comet Entertainment Inc. is currently in production on the much anticipated prime time feature film “AROUND the WORLD in 80 DAYS For FREE!� that will be released in cinemas in May 2009.