CHINA DIGITAL MEDIA CORPORATION
2505-06, 25/F, Stelux House, 698 Prince Edward Road East,
Kowloon, Hong Kong
******
September 10, 2009
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attn: Larry Spirgel Esq.
Assistant Director
Re: China Digital Media Corporation
Form 10-K for Year Ended December 31, 2008
Filed on March 31, 2009 and amended on April 6, 2009
File Number: 0-30212
Dear Larry:
Thank you for your comment letter dated August 21, 2009 with respect to the above-captioned annual report. This is to inform you that we expect to submit our responses to your comments on or before September 18, 2009.
Sincerely,
/s/ Daniel Ng
Daniel Ng
President and CEO