-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, H91SEkTgMSMtfUP4TSl5Y/LiLoMu889ApifZ88cAn6w7aR71SkNhlMu33j9yZcxH Of9YVGl4MxfITEL5b4mQcw== 0000013156-08-000058.txt : 20080926 0000013156-08-000058.hdr.sgml : 20080926 20080811161852 ACCESSION NUMBER: 0000013156-08-000058 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080811 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Media Sentiment Inc. CENTRAL INDEX KEY: 0001396348 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 205740705 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 825 VAN NESS AVE. STREET 2: SUITE 406-407 CITY: SAN FRANCISCO STATE: CA ZIP: 94109 BUSINESS PHONE: 415-205-1695 MAIL ADDRESS: STREET 1: 825 VAN NESS AVE. STREET 2: SUITE 406-407 CITY: SAN FRANCISCO STATE: CA ZIP: 94109 CORRESP 1 filename1.htm corresp.htm
MEDIA SENTIMENT, INC.

August 11, 2008

THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Duc Dang
Division of Corporate Finance
Mail Stop 7010
100 F. Street NE
Washington, D.C. 20549-7010

Re:          Media Sentiment, Inc.
Registration Statement on Form SB-2
File No. 333-144101

Dear Mr. Dang:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Media Sentiment, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1/A to 5:30 PM Eastern Standard Time on August 12, 2008, or as soon thereafter as is practicable.

The Company acknowledges the following:

·  
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
·  
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
·  
The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Thank you for your assistance.  Please call with any questions.

Media Sentiment, Inc.

By:
/s/ Marian Munz
Marian Munz
Chief Executive Officer





825 VanNess Avenue Suite 406-407
San Francisco, California, 94109- Phone: 415-861-3421

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