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