CHINA YOUTV CORP.
8th Floor, MeiLinDaSha, Ji 2, GongTi Road, East
Beijing, China 10027
Tel No. 604-801-5022 ; Fax No. 604-876-5564

July 24, 2009

File No. 001-32984

United States
Securities and Exchange Commission
Washington, D.C. 20549

Attention : James Giugliano, Staff Accountant (Division of Corporation Finance)

Dear Mr. James Giugliano,

Re : SEC Comment Letter dated June 30, 2009 Form 10-K filed on October 3, 2008
        And Form 10-Q filed on May 13, 2009 - Letter dated July 13, 2009

We understand that :-

- -	the company is responsible for the adequacy and accuracy of the
disclosure in the filing;

- -	staff comments or changes to disclosure in response to staff comments
do not foreclose the Commission from taking any action with respect to
the filing; and

- -	the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.















Form 10-Q for the Quarterly Period Ended March 31, 2009

Controls and Procedures, Page 9

2.	Sample of Item 4 disclosure i.e. Control and Procedures are as follows :

An evaluation was carried out under the supervision and with the
participation of the Company's management, including its Chief Executive
Officer and Chief Financial Officer, of the effectiveness of the design and
operation of the Company's disclosure controls and procedures (as defined
in Rule 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934)
as of the end of the period covered by this report. Based upon that
evaluation, the Chief Executive Officer and Chief Financial Officer
concluded that those disclosure controls and procedures were effective to
ensure that information required to be disclosed by the Company in the
reports that it files or submits under the Exchange Act is recorded,
processed, summarized and reported, within the time periods specified in the
Commission's rules and forms and that such information is accumulated and
communicated to the Company's management, including the Chief
Executive Officer and Chief Financial Officer, to allow timely decision
regarding disclosure.

There have been no significant changes in our internal control over financial
reporting (as defined in Rules 13a-15(f) and 15d-15(f) under the Exchange
Act) during the fourth quarter of our 2008 fiscal year that have materially
affected, or are reasonably likely to materially affect, our internal control
over financial reporting.



Yours truly,

/s/  Michael Lee

Michael Lee
Chief Financial Officer