VISN [VISIONCHINA MEDIA] CORRESP: (Original Filing)
[IMPSON HACHER S & ARTLETT LLP B MERICAN AWYERS A OWER ICBC T TH LOOR F ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D AIL DDRESS E-M April 26, 2011 VIA EDGAR Ms. Kate Beukenkamp, Staff Attorney Ms. Celeste Murphy, Legal Branch Chief Ms. Sharon Vigra, Senior Staff Accountant Mr. Kyle Moffat, Accountant]