[February 6, 2012 Mr. Andrew Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 Response dated January 13, 2012 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience,]
[] [Certification by the Chief Executive Officer I, Don Dongjie Yang, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the] [Certification by the Chief Financial Officer I, Weiguo Ge, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in Registration Statement No. 333-143267 on Form S-8 of our report dated April 27, 2011, relating to the consolidated financial statements and financial statement schedule of Acorn International, Inc and its subsidiaries and variable interest entities (collectively the Company), which report expresses an unqualified opinion]
[] [Certification by the Chief Executive Officer I, Don Dongjie Yang, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the] [Certification by the Chief Financial Officer I, Weiguo Ge, certify that: 1. 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in Registration Statement No. 333-143267 on Form S-8 of our report dated April 27, 2011, relating to the consolidated financial statements and financial statement schedule of Acorn International, Inc and its subsidiaries and variable interest entities (collectively the Company), which report expresses an unqualified opinion]
[Joint Filing Agreement Dated: January 17, 2012 Don Dongjie Yang D.Y. Capital, Inc. Don Dongjie Yang Director EX-99.(A) 2 d284027dex99a.htm JOINT FILING AGREEMENT] [SCHEDULE 13G CUSIP No. 004854105 Page 2 of 8 Pages 1 NAMES OF REPORTING PERSONS/I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)]
[Joint Filing Agreement Dated: January 17, 2012 Don Dongjie Yang D.Y. Capital, Inc. Don Dongjie Yang Director EX-99.(A) 2 d284027dex99a.htm JOINT FILING AGREEMENT] [SCHEDULE 13G CUSIP No. 004854105 Page 2 of 8 Pages 1 NAMES OF REPORTING PERSONS/I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY)]
[Joint Filing Agreement Dated: January 17, 2012 James Yujun Hu WiseSight Investment, Ltd. James Yujun Hu Director EX-99.(A) 2 d283996dex99a.htm JOINT FILING AGREEMENT] [SCHEDULE 13G CUSIP No. 004854105 Page 2 of 8 Pages 1 NAMES OF REPORTING PERSONS/I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS (ENTITIES ONLY) James Yujun Hu 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP ¨ x (a)]
[January 13, 2012 Mr. Andrew D. Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience, we have reproduced the]
[January 13, 2012 Mr. Andrew D. Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience, we have reproduced the]
