KUTV [Ku6 Media] CORRESP: Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre
[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China May 13, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Dear Messrs. Kempf, Littlepage and Koduri: Form 20-F Item]