GIGM [GIGAMEDIA] CORRESP: December 23, 2010 VIA FACSIMILE AND EDGAR Ms.

[December 23, 2010 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Forms 6-K filed November 15, 2010 and November 26, 2010 File No. 0-30540 Dear Ms. Collins: Form 20-F for]

GIGM [GIGAMEDIA] 6-K: This report on Form 6-K is hereby incorporated

[This report on Form 6-K is hereby incorporated by reference in the registration statements on Form S-8 (Nos. 333-119616, 333-142963, 333-148663, 333-160535 and 333-168123) of GigaMedia Limited (“GigaMedia”). Further information regarding GigaMedia’s dispute with the former head of GigaMedia’s online games business in the PRC and former Chief Executive Officer of T2CN Further to our report on Form 6-K dated]

GIGM [GIGAMEDIA] 6-K: (Original Filing)

[This report on Form 6-K is hereby incorporated by reference in the registration statements on Form S-8 (Nos. 333-119616, 333-142963, 333-148663, 333-160535 and 333-168123) of GigaMedia Limited (“GigaMedia”). Further information regarding GigaMedia’s dispute with the former head of GigaMedia’s online games business in the PRC and former Chief Executive Officer of T2CN Further to our report on Form 6-K dated]

GIGM [GIGAMEDIA] 6-K: (Original Filing)

[For further information contact: Brad Miller, Investor Relations Director Country/City Code 8862 Tel: 2656-8016 brad.miller@gigamedia.com.tw GigaMedia Bringing Hot Game ArcheAge to Taiwan Ground-Breaking MMORPG from ArcheAge HONG KONG, November 9, 2010 — GigaMedia Limited (NASDAQ: GIGM) announced today that it has secured exclusive rights to operate the highly anticipated online game ArcheAge Lineage ® ArcheAge ArcheAge XLGAMES, developer of ArcheAge]

GIGM [GIGAMEDIA] 6-K: For further information contact: Brad Miller, Investor Relations

[For further information contact: Brad Miller, Investor Relations Director Country/City Code 8862 Tel: 2656-8016 brad.miller@gigamedia.com.tw GigaMedia Bringing Hot Game ArcheAge to Taiwan Ground-Breaking MMORPG from ArcheAge HONG KONG, November 9, 2010 — GigaMedia Limited (NASDAQ: GIGM) announced today that it has secured exclusive rights to operate the highly anticipated online game ArcheAge Lineage ® ArcheAge ArcheAge XLGAMES, developer of ArcheAge]

GIGM [GIGAMEDIA] 6-K: (Original Filing)

[This report on Form 6-K is hereby incorporated by reference in the registration statements on Form S-8 (Nos. 333-119616, 333-142963, 333-148663, 333-160535 and 333-168123) of GigaMedia Limited (“GigaMedia”). Dispute with the former head of GigaMedia’s online games business in the PRC and former Chief Executive Officer of T2CN On August 26, 2010, GigaMedia announced that the company is in a]

GIGM [GIGAMEDIA] 6-K: This report on Form 6-K is hereby incorporated

[This report on Form 6-K is hereby incorporated by reference in the registration statements on Form S-8 (Nos. 333-119616, 333-142963, 333-148663, 333-160535 and 333-168123) of GigaMedia Limited (“GigaMedia”). Dispute with the former head of GigaMedia’s online games business in the PRC and former Chief Executive Officer of T2CN On August 26, 2010, GigaMedia announced that the company is in a]

GIGM [GIGAMEDIA] 6-K: This report on Form 6-K is hereby incorporated

[This report on Form 6-K is hereby incorporated by reference in the registration statements on Form S-8 (Nos. 333-119616, 333-142963, 333-148663, 333-160535 and 333-168123) of GigaMedia Limited (“GigaMedia”). Dispute with the former head of GigaMedia’s online games business in the PRC and former Chief Executive Officer of T2CN On August 26, 2010, GigaMedia announced that the company is in a]

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