File Number: 55773-2
Web site: www.langmichener.com
Direct Line: (604) 691-7452
Direct Fax Line: (604) 691-7356
E-Mail: dcowan@lmls.com
May 11, 2009
FAXED (703) 813-6939
United States Securities and Exchange Commission
100 F St. NE
Washington, DC 20549
Attention: Kathryn Jacobson, Senior Staff Accountant
Dear Ms. Jacobson:
Re: Stream Communications Network & Media Inc. (the "Company")
Form 20-F for Fiscal Year Ended December 31, 2007
Filed August 21, 2008 File No. 0-30942
Further to our recent telephone conversation, we enclose a black-lined copy of page 53 of the Form 20-F for the Company reflecting the amendment to the Form 20-F intended to address your comment number 3 of your letter of December 23, 2008.
Could you please advise if this amendment is acceptable in which case the Company will proceed to file the amended Form 20-F/A on EDGAR.
Thank you for your attention to this matter.
Yours truly,
"David J. Cowan"
David J. Cowan
forLang MichenerLLP
DJC/nys
cc: Michal Mazurek, Stream Communications Network & Media Inc.
Brian Devereux, Deloitte & Touche LLP
