CHINA YOUTV CORP. 8th Floor, MeiLinDaSha, Ji 2, GongTi Road, East Beijing, China 10027 Tel No. 604-801-5022 ; Fax No. 604-876-5564 June 19, 2009 File No. 001-32984 United States Securities and Exchange Commission Washington, D.C. 20549 Attention : James Giugliano, Staff Accountant (Division of Corporation Finance) Dear Mr. James Giugliano, Re : SEC Comment Letter dated June 11, 2009 Form 8-K/A(#2) filed June 5, 2009 We understand that :- - -the company is responsible for the adequacy and accuracy of the disclosure in the filing; - -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. We have been in contact with Moore & Associates and will filed an amendments with the requirements soon. Attach is the letter from the previous Accountant for your perusal and will be attaching this in the amendments in our next filing. Please give us some time to sort out the above as we wanted to file correctly in our next filing. Yours truly, /s/ Michael Lee Michael Lee Chief Financial Officer