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