China Digital Ventures Corporation
November 12, 2009 |
Division of Corporate Finance Securities and Exchange Commission Washington, D.C. 20549 United States |
Attn: | Mr. Larry Spirgel Assistant Director |
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Re: | China Digital Ventures Corporation (the "Company" or "CDV") Form 10-K for the Fiscal Year Ended September 30, 2008 Filed December 24, 2008 Form 10-Q for the Quarterly Periods ended December 31, 2008, March 31, 2009, and June 30, 2009/9/28 File No. 3-146727 |
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| Amendment no. 1 to Form 10K/A for the fiscal year ended September 30, 2008; |
* | Amendment no. 1 to Form 10Q/A for the quarterly report ended December 31, 2008; and |
* | Amendment no. 1 to Form 10Q/A for the quarterly report ended March 31, 2009. |
FORM 10-K FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2008 |
Item 1. Business, page 1 |
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Unit 603, 6/F., Malaysia Building, 50 Gloucester Road, Wanchai, Hong Kong
Tel: +618 7123 2313 Fax: +618 8312 0248
China Digital Ventures Corporation
Financial Statements: General |
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Please also note that the heading "Condensed" have been removed from the relevant pages in the annual audited financial statements. |
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Item 9A. Controls and Procedures, page 20 |
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Please refer to page 20 of the Amendment No. 1 to Form 10-K for the fiscal year ended September 30, 2008 for the revised disclosure under the heading "Controls and Procedures." |
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Please refer to page 20 of the Amendment No. 1 to Form 10-K for the fiscal year ended September 30, 2008 for the revised disclosure under the heading "Controls and Procedures." |
Directors, Executive Officers and Corporate Governance, Page 22 |
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Auditors; Code of Ethics... page 23 |
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Unit 603, 6/F., Malaysia Building, 50 Gloucester Road, Wanchai, Hong Kong
Tel: +618 7123 2313 Fax: +618 8312 0248
China Digital Ventures Corporation
Item 15. Exhibits, Financial Statement Schedules, page 29 |
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Signatures, page 30 |
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Exhibit 31 |
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FORM 10-Q FOR THE QUARTERLY PERIODS ENDED DECEMBER 31, 2008, MARCH 31, 2009, AND JUNE 30, 2009 |
Financial Statements |
General |
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Unit 603, 6/F., Malaysia Building, 50 Gloucester Road, Wanchai, Hong Kong
Tel: +618 7123 2313 Fax: +618 8312 0248
China Digital Ventures Corporation
Item 4. Controls and Procedures |
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FORM 10-Q FOR THE QUARTERLY PERIODS ENDED JUNE 30, 2009 |
Subsequent Events, page 13 |
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We look forward to receiving your favorable reply. |
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* | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
* | 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. |
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Unit 603, 6/F., Malaysia Building, 50 Gloucester Road, Wanchai, Hong Kong
Tel: +618 7123 2313 Fax: +618 8312 0248