Jean-François Pruneau
Phone: (514) 380-4144
Email : jean-francois.pruneau@quebecor.com
January 16, 2013
BY FACSIMILE AND EDGAR
Mr. Larry Spirgel,
Assistant Director,
Division of Corporation Finance,
U.S. Securities and Exchange Commission,
Mail Stop 3720,
100 F Street, N.E.,
Washington, DC 20549-3628
| RE: | Quebecor Media Inc. (the “Company”) — Form 20-F for the fiscal year ended December 31, 2011, as filed on March 22, 2012 (File No. 333-13792) |
Dear Mr. Spirgel:
Reference is made to the Staff’s response letter, dated January 3, 2013, relating to the Company’s Annual Report on Form 20-F for the fiscal year ended December 31, 2011, as filed on March 22, 2012 (File No. 333-13792).
The Company hereby acknowledges that:
| 1. | the Company is responsible for the adequacy and accuracy of the disclosure in the filing, |
| 2. | Staff comments or changes to disclosure in response to Staff comments do not foreclose the U.S. Securities and Exchange Commission (the “Commission”) from taking any action with respect to the filing, and |
| 3. | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| Very truly yours, | ||||
| QUEBECOR MEDIA INC. | ||||
| By: | /S/ Jean-François Pruneau | |||
| ||||
| Name: | Jean-François Pruneau | |||
| Title: | Chief Financial Officer | |||
Quebecor Media
612 St. Jacques Street
Montreal (Quebec)
H3C 4M8
Canada