SKM MEDIA CORP.
6001 Broken Sound Parkway NW, Suite 510
Boca Raton, Florida 33484
February 9, 2012
Via Edgar
Larry Spirgel, Assistant Director
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Re: | SKM Media Corp. Registration Statement on Form S-1 File No. 333-177329 |
Mr. Spirgel:
The following responses address the verbal comments of Kathryn Jacobson, Staff Accountant, provided to SKM Media Corp. (“SKM” or the "Company") today February 8, 2012.
| 1. | S-Corp Election |
SKM Media Group Inc. (“Group”), the wholly owned subsidiary of the Company, ceased to be an s-corp and was converted to a c-corp on September 1, 2011.
| 2. | Dividend Paid to Howard Minsky |
We hereby confirm that the dividend paid to Howard Minsky by Group for the year ended December 31, 2011 was proportionate in his interest in Group.
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Please do not hesitate to contact our attorney, Stephen Fleming, at 516-833-5034 if you have any questions or comments. Thank you.
| Very truly yours, | |
| /s/ Steven L. Moreno | |
| Steven L. Moreno, CEO, | |
| President and Director |
