April 28, 2011

Via EDGAR

Securities and Exchange Commission
Mail Stop 4561
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention:  Ryan Houseal
            Matthew M. Crispino, Attorney-Advisor

RE:  BLUE SUN MEDIA, INC.
     AMENDMENT NO. 2 TO REGISTRATION STATEMENT ON FORM S-1
     FILED JANUARY 27, 2011
     FILE NO. 333-171891

Messrs. Houseal and Crispino:

         The undersigned registrant hereby requests acceleration of the
effective date of the above-captioned Registration Statement to Monday, May 2,
2011 by 5:00PM, Eastern Standard Time, or as soon thereafter as is
practicable.

         The undersigned registrant acknowledges that:

            o  Should the Securities and Exchange Commission (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 the respect to the filling:

            o  The action of the Commission or the staff, acting pursuant to
               delegated authority, in declaring the filing effective, does not
               relieve the registrant from its full responsibility for the
               adequacy and accuracy of the disclosure in the filing; and

            o  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.

         The undersigned also acknowledges to the Staff its awareness of its
responsibilities under the Securities Act of 1933 and the Securities Exchange
Act of 1934, as amended.

         Please direct any comments or questions regarding this letter to the
undersigned at 541-499-1637.

Sincerely,

/s/ Elise Travertini

Elise Travertini
Chief Executive Officer