ATV [Acorn International] CORRESP: (Original Filing)
[February 21, 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: Sincerely, ACORN INTERNATIONAL, INC. Robert W. Roche Executive Chairman CORRESP 1 filename1.htm]