MEDIA SENTIMENT, INC.
August 11, 2008
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Duc Dang
Division of Corporate Finance
Mail Stop 7010
100 F. Street NE
Washington, D.C. 20549-7010
Re: Media Sentiment, Inc.
Registration Statement on Form SB-2
File No. 333-144101
Dear Mr. Dang:
The Company would like to withdrawal its previous Acceleration Letter filed on EDGAR with the United States Securities and Exchange Commission on August 11, 2008 at 10:37 am.
Thank you for your assistance. Please call with any questions.
Media Sentiment, Inc.
By:
/s/ Marian Munz
Marian Munz
Chief Executive Officer
825 VanNess Avenue Suite 406-407
San Francisco, California, 94109- Phone: 415-861-3421