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        <link:definition>101 - Document - Document And Entity Information</link:definition>

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        <link:definition>103 - Statement - CONDENSED CONSOLIDATED BALANCE SHEETS [Parenthetical]</link:definition>

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        <link:definition>104 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS</link:definition>

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        <link:definition>105 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS</link:definition>

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        <link:definition>106 - Statement - CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS</link:definition>

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        <link:definition>107 - Disclosure - PRINCIPAL BUSINESS ACTIVITY AND BASIS OF PRESENTATION</link:definition>

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        <link:usedOn>link:definitionLink</link:usedOn>

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        <link:definition>108 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>109 - Disclosure - FAIR VALUE</link:definition>

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        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>110 - Disclosure - DUE FROM FACTOR AND CUSTOMER CREDITS, NET</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/AccountsAndOtherReceivablesNet" id="AccountsAndOtherReceivablesNet">
        <link:definition>111 - Disclosure - ACCOUNTS AND OTHER RECEIVABLES, NET</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>112 - Disclosure - INVENTORIES</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>113 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/PropertyAndEquipmentNet" id="PropertyAndEquipmentNet">
        <link:definition>114 - Disclosure - PROPERTY AND EQUIPMENT, NET</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/InvestmentInGmsEntertainmentLimited" id="InvestmentInGmsEntertainmentLimited">
        <link:definition>115 - Disclosure - INVESTMENT IN GMS ENTERTAINMENT LIMITED</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>116 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND DUE TO DISTRIBUTION PARTNERS</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>117 - Disclosure - ADVANCES FROM CUSTOMERS AND DEFERRED REVENUE</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>118 - Disclosure - STOCKHOLDERS&#39; EQUITY</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>119 - Disclosure - STOCK BASED COMPENSATION ARRANGEMENTS</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>120 - Disclosure - INCOME TAXES</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>121 - Disclosure - LOSS PER SHARE</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>122 - Disclosure - COMMITMENTS AND CONTINGENCIES</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>123 - Disclosure - WORKFORCE REDUCTION</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>124 - Disclosure - RELATED PARTIES</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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        <link:definition>125 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/PrincipalBusinessActivityAndBasisOfPresentationTables" id="PrincipalBusinessActivityAndBasisOfPresentationTables">
        <link:definition>126 - Disclosure - PRINCIPAL BUSINESS ACTIVITY AND BASIS OF PRESENTATION (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/FairValueTables" id="FairValueTables">
        <link:definition>127 - Disclosure - FAIR VALUE (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/DueFromFactorAndCustomerCreditsNettables" id="DueFromFactorAndCustomerCreditsNettables">
        <link:definition>128 - Disclosure - DUE FROM FACTOR AND CUSTOMER CREDITS, NET(Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/AccountsAndOtherReceivablesNetTables" id="AccountsAndOtherReceivablesNetTables">
        <link:definition>129 - Disclosure - ACCOUNTS AND OTHER RECEIVABLES, NET (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/InventoriesTables" id="InventoriesTables">
        <link:definition>130 - Disclosure - INVENTORIES (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/PrepaidExpensesAndOtherCurrentAssetsTables" id="PrepaidExpensesAndOtherCurrentAssetsTables">
        <link:definition>131 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/PropertyAndEquipmentNetTables" id="PropertyAndEquipmentNetTables">
        <link:definition>132 - Disclosure - PROPERTY AND EQUIPMENT, NET (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/AccountsPayableAndAccruedExpensesAndDueToDistributionPartnersTables" id="AccountsPayableAndAccruedExpensesAndDueToDistributionPartnersTables">
        <link:definition>133 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND DUE TO DISTRIBUTION PARTNERS (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/AdvancesFromCustomersAndDeferredRevenueTables" id="AdvancesFromCustomersAndDeferredRevenueTables">
        <link:definition>134 - Disclosure - ADVANCES FROM CUSTOMERS AND DEFERRED REVENUE (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/StockBasedCompensationArrangementsTables" id="StockBasedCompensationArrangementsTables">
        <link:definition>135 - Disclosure - STOCK BASED COMPENSATION ARRANGEMENTS (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/WorkforceReductionTables" id="WorkforceReductionTables">
        <link:definition>136 - Disclosure - WORKFORCE REDUCTION (Tables)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/PrincipalBusinessActivityAndBasisOfPresentationDetails" id="PrincipalBusinessActivityAndBasisOfPresentationDetails">
        <link:definition>137 - Disclosure - PRINCIPAL BUSINESS ACTIVITY AND BASIS OF PRESENTATION (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/PrincipalBusinessActivityAndBasisOfPresentationDetailsTextual" id="PrincipalBusinessActivityAndBasisOfPresentationDetailsTextual">
        <link:definition>138 - Disclosure - PRINCIPAL BUSINESS ACTIVITY AND BASIS OF PRESENTATION (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/SummaryOfSignificantAccountingPoliciesDetailsTextual" id="SummaryOfSignificantAccountingPoliciesDetailsTextual">
        <link:definition>139 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/FairValueDetails" id="FairValueDetails">
        <link:definition>140 - Disclosure - FAIR VALUE (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/FairValueDetails1" id="FairValueDetails1">
        <link:definition>141 - Disclosure - FAIR VALUE (Details 1)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/FairValueDetails2" id="FairValueDetails2">
        <link:definition>142 - Disclosure - FAIR VALUE (Details 2)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/FairValueDetailsTextual" id="FairValueDetailsTextual">
        <link:definition>143 - Disclosure - FAIR VALUE (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/DueFromFactorAndCustomerCreditsNetDetails" id="DueFromFactorAndCustomerCreditsNetDetails">
        <link:definition>144 - Disclosure - DUE FROM FACTOR AND CUSTOMER CREDITS, NET (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/DueFromFactorAndCustomerCreditsNetDetailsTextual" id="DueFromFactorAndCustomerCreditsNetDetailsTextual">
        <link:definition>145 - Disclosure - DUE FROM FACTOR AND CUSTOMER CREDITS, NET (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/AccountsAndOtherReceivablesNetDetails" id="AccountsAndOtherReceivablesNetDetails">
        <link:definition>146 - Disclosure - ACCOUNTS AND OTHER RECEIVABLES, NET (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/AccountsAndOtherReceivablesNetDetailsTextual" id="AccountsAndOtherReceivablesNetDetailsTextual">
        <link:definition>147 - Disclosure - ACCOUNTS AND OTHER RECEIVABLES, NET (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/InventoriesDetails" id="InventoriesDetails">
        <link:definition>148 - Disclosure - INVENTORIES (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/PrepaidExpensesAndOtherCurrentAssetsDetails" id="PrepaidExpensesAndOtherCurrentAssetsDetails">
        <link:definition>149 - Disclosure - PREPAID EXPENSES AND OTHER CURRENT ASSETS (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/PropertyAndEquipmentNetDetails" id="PropertyAndEquipmentNetDetails">
        <link:definition>150 - Disclosure - PROPERTY AND EQUIPMENT, NET (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/PropertyAndEquipmentNetdetailsTextual" id="PropertyAndEquipmentNetdetailsTextual">
        <link:definition>151 - Disclosure - PROPERTY AND EQUIPMENT, NET(Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/InvestmentInGmsEntertainmentLimitedDetailsTextual" id="InvestmentInGmsEntertainmentLimitedDetailsTextual">
        <link:definition>152 - Disclosure - INVESTMENT IN GMS ENTERTAINMENT LIMITED (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/AccountsPayableAndAccruedExpensesAndDueToDistributionPartnersDetails" id="AccountsPayableAndAccruedExpensesAndDueToDistributionPartnersDetails">
        <link:definition>153 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND DUE TO DISTRIBUTION PARTNERS (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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      <link:roleType roleURI="http://majescoentertainment.com/role/AccountsPayableAndAccruedExpensesAndDueToDistributionPartnersDetailsTextual" id="AccountsPayableAndAccruedExpensesAndDueToDistributionPartnersDetailsTextual">
        <link:definition>154 - Disclosure - ACCOUNTS PAYABLE AND ACCRUED EXPENSES AND DUE TO DISTRIBUTION PARTNERS (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/AdvancesFromCustomersAndDeferredRevenueDetails" id="AdvancesFromCustomersAndDeferredRevenueDetails">
        <link:definition>155 - Disclosure - ADVANCES FROM CUSTOMERS AND DEFERRED REVENUE (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/StockholdersEquityDetailsTextual" id="StockholdersEquityDetailsTextual">
        <link:definition>156 - Disclosure - STOCKHOLDERS&#39; EQUITY (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/StockBasedCompensationArrangementsDetails" id="StockBasedCompensationArrangementsDetails">
        <link:definition>157 - Disclosure - STOCK BASED COMPENSATION ARRANGEMENTS (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/StockBasedCompensationArrangementsDetails1" id="StockBasedCompensationArrangementsDetails1">
        <link:definition>158 - Disclosure - STOCK BASED COMPENSATION ARRANGEMENTS (Details 1)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/StockBasedCompensationArrangementsDetailsTextual" id="StockBasedCompensationArrangementsDetailsTextual">
        <link:definition>159 - Disclosure - STOCK BASED COMPENSATION ARRANGEMENTS (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/LossPerShareDetailsTextual" id="LossPerShareDetailsTextual">
        <link:definition>160 - Disclosure - LOSS PER SHARE (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/CommitmentsAndContingenciesDetailsTextual" id="CommitmentsAndContingenciesDetailsTextual">
        <link:definition>161 - Disclosure - COMMITMENTS AND CONTINGENCIES (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/WorkforceReductionDetails" id="WorkforceReductionDetails">
        <link:definition>162 - Disclosure - WORKFORCE REDUCTION (Details)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/WorkforceReductionDetails1" id="WorkforceReductionDetails1">
        <link:definition>163 - Disclosure - WORKFORCE REDUCTION (Details 1)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
      </link:roleType>

      <link:roleType roleURI="http://majescoentertainment.com/role/RelatedPartiesDetailsTextual" id="RelatedPartiesDetailsTextual">
        <link:definition>164 - Disclosure - RELATED PARTIES (Details Textual)</link:definition>

        <link:usedOn>link:presentationLink</link:usedOn>

        <link:usedOn>link:definitionLink</link:usedOn>

        <link:usedOn>link:calculationLink</link:usedOn>
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  <element name="GmsEntertainmentLimitedMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_GmsEntertainmentLimitedMember" />

  <element name="AccountingPoliciesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_AccountingPoliciesLineItems" />

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  <element name="CustomerAllowances" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_CustomerAllowances" />

  <element name="ProvisionForPriceProtection" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_ProvisionForPriceProtection" />

  <element name="AdvancesFromFactor" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_AdvancesFromFactor" />

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  <element name="ComputerAndSoftware" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_ComputerAndSoftware" />

  <element name="CashAndOtherWorkingCapitalOfJointVenture" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_CashAndOtherWorkingCapitalOfJointVenture" />

  <element name="IntangibleAssetsAndGoodwillOfJointVenture" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_IntangibleAssetsAndGoodwillOfJointVenture" />

  <element name="AccountsPayableAndAccruedExpensesTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="cool_AccountsPayableAndAccruedExpensesTable" />

  <element name="AccountsPayableAndAccruedExpensesLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_AccountsPayableAndAccruedExpensesLineItems" />

  <element name="AccruedRoyaltiesFeesAndDevelopmentCurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_AccruedRoyaltiesFeesAndDevelopmentCurrent" />

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  <element name="LicenseRevenueMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_LicenseRevenueMember" />

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  <element name="IncreaseDecreaseInAdvancesOnInventoryPurchases" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_IncreaseDecreaseInAdvancesOnInventoryPurchases" />

  <element name="InterestPaidAndFinancingCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_InterestPaidAndFinancingCost" />

  <element name="RegisteredDirectOfferingMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_RegisteredDirectOfferingMember" />

  <element name="WarrantExpirationDate" type="xbrli:stringItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_WarrantExpirationDate" />

  <element name="ScheduleOfRestrictedStockUnitActivityTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="cool_ScheduleOfRestrictedStockUnitActivityTable" />

  <element name="StockOptionsAndRestrictedStockMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_StockOptionsAndRestrictedStockMember" />

  <element name="WarrantsTransactionsAxis" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:dimensionItem" id="cool_WarrantsTransactionsAxis" />

  <element name="WarrantsTransactionsDomain" type="nonnum:domainItemType" abstract="false" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_WarrantsTransactionsDomain" />

  <element name="ConsultingServices1Member" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_ConsultingServices1Member" />

  <element name="ConsultingServices2Member" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_ConsultingServices2Member" />

  <element name="ShareBasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedInPeriodFairValue" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_ShareBasedCompensationArrangementBySharebasedPaymentAwardOptionsGrantedInPeriodFairValue" />

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  <element name="SoftwareDevelopersForFutureMilestonePayments" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_SoftwareDevelopersForFutureMilestonePayments" />

  <element name="WorkForceReductionTable" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrldt:hypercubeItem" id="cool_WorkForceReductionTable" />

  <element name="WorkForceReductionLineItems" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_WorkForceReductionLineItems" />

  <element name="BoardOfDirectorsMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_BoardOfDirectorsMember" />

  <element name="FormerChiefExecutiveOfficerMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_FormerChiefExecutiveOfficerMember" />

  <element name="MonthlyConsultingFee" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_MonthlyConsultingFee" />

  <element name="EarnedCompensationFromSuppliers" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_EarnedCompensationFromSuppliers" />

  <element name="RelatedPartyTransactionStrategicConsultingServicesFeeFromTransactionWithRelatedPartyMonthly" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_RelatedPartyTransactionStrategicConsultingServicesFeeFromTransactionWithRelatedPartyMonthly" />

  <element name="DocumentAndEntityInformationAbstract" type="xbrli:stringItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_DocumentAndEntityInformationAbstract" />

  <element name="RoyaltiesReceivableMember" type="nonnum:domainItemType" abstract="true" xbrli:periodType="duration" nillable="true" substitutionGroup="xbrli:item" id="cool_RoyaltiesReceivableMember" />

  <element name="CustomerCreditsDueFromFactorCurrent" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_CustomerCreditsDueFromFactorCurrent" />

  <element name="LeaseTerminationCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_LeaseTerminationCost" />

  <element name="AccruedWorkForceReductionCost" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="instant" nillable="true" xbrli:balance="credit" substitutionGroup="xbrli:item" id="cool_AccruedWorkForceReductionCost" />

  <element name="AccruedWorkForceReductionCostPaid" type="xbrli:monetaryItemType" abstract="false" xbrli:periodType="duration" nillable="true" xbrli:balance="debit" substitutionGroup="xbrli:item" id="cool_AccruedWorkForceReductionCostPaid" />
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