0001341004-10-001486.txt : 20110712 0001341004-10-001486.hdr.sgml : 20110712 20100830090421 ACCESSION NUMBER: 0001341004-10-001486 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20100830 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GIGAMEDIA LTD CENTRAL INDEX KEY: 0001105101 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 57 TUNG HSING RD FOURTH FLOOR STREET 2: TAIPEI TAIWAN (886-2)8768-3020 CITY: REPUBLIC OF CHINA STATE: F5 ZIP: 00000 CORRESP 1 filename1.htm corresp.htm
 
 
[Letterhead of Skadden, Arps, Slate, Meagher & Flom]
 
 
 
                                            August 30, 2010
 

 
VIA FACSMILE AND EDGAR
 
Ms. Kathleen Collins
Accounting Branch Chief
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549
 
  

 
RE:
GigaMedia Limited (File no. 0-30540)
Form 20-F for the Fiscal Year Ended December 31, 2009
Filed June 30, 2010
Request for Extension to Comment Letter Response

 
Dear Ms. Collins:
 
 
We are in receipt of the comments of the staff of the Securities and Exchange Commission (the “Staff”) to the above-referenced Form 20-F of GigaMedia Limited (the “Company”) set forth in your letter dated August 16, 2010 (the “Comment Letter”).  The Company hereby requests an extension of time to respond to the Comment Letter.  Additional time is needed because several key personnel, including the Company’s Chief Financial Officer and the Chief Operating Officer, have been or will be traveling during this period and the Company’s external auditors have informed the Company that they require additional time to fully address the issues presented in the Comment Letter. The Company will endeavor to respond to the comments made by the Staff in the Comment Letter no later than September 29, 2010.  This extension will enable the Company to more fully review and respond to the issues presented in the Comment Letter with its key personnel and external auditors.
 

 
 
 
Ms. Kathleen Collins
August 30, 2010
Page 2 of 2


 
If you have any questions regarding the foregoing, please contact Alec Tracy in Skadden Arps’ Hong Kong office at +852 3740 4710.  You may also contact Skadden Arps’ D.C. Office at (202) 371 7000 and ask to be transferred.
 
 
 
 
Sincerely,
  
     
 
/s/ Alec P. Tracy
  
 
Alec P. Tracy
  




 
cc:
Arthur M. Wang
Chief Executive Officer
GigaMedia Limited
 
 
Quincy Tang
Chief Financial Officer
GigaMedia Limited
 
 
Thomas Hui
Chief Operating Officer
GigaMedia Limited
 
 
Lester Wong
General Counsel
GigaMedia Limited