ACTS [Actions Semiconductor] CORRESP: August 8, 2011 VIA EDGAR Division of Corporate
[August 8, 2011 VIA EDGAR Division of Corporate Finance 100 F Street, N.E. Attention: Brian Cascio, Accounting Branch Chief Kristin Lochhead Jay Mumford Geoff Kruczek Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 22, 2011 File No. 000-51604 Ladies and Gentlemen: Company Commission Comment Letter Actions Semiconductor Co., Ltd. (the “]