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 March 13, 2012 VIA EDGAR Larry Spirgel Assistant Director Exchange Commission Division of Corporation Finance Re: SearchMedia Holdings Limited Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated January 26, 2012 File No. 333-158336 Dear Mr. Spirgel: We hereby]