IDI [IDI] CORRESP: SearchMedia Holdings Limited Floor 13, Central Modern Building
[SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 January 26, 2012 VIA EDGAR Larry Spirgel Assistant Director Division of Corporation Finance 100 F Street, NE Re: SearchMedia Holdings Limited (the Company or SearchMedia) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 File No. 333-158336 Dear Mr. Spirgel: We]