-----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, FBI8eBjwV3YBuWawTnfCC75ONri0mfhhxROvFtbs7nSqcTis73sy0MiVYpg1A764 DMryJ8QbYh5L+YznHzdkzg== 0001356018-08-000244.txt : 20080630 0001356018-08-000244.hdr.sgml : 20080630 20080429124055 ACCESSION NUMBER: 0001356018-08-000244 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20080429 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CHINA DIGITAL MEDIA CORP CENTRAL INDEX KEY: 0000821524 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 133422912 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2505-06, 25/F, STELUX HOUSE, STREET 2: 698 PRINCE EDWARD ROAD EAST, KOWLOON CITY: HONG KONG STATE: F4 ZIP: 510000 BUSINESS PHONE: 852-2390-8688 MAIL ADDRESS: STREET 1: 2505-06, 25/F, STELUX HOUSE, STREET 2: 698 PRINCE EDWARD ROAD EAST, KOWLOON CITY: HONG KONG STATE: F4 ZIP: 510000 FORMER COMPANY: FORMER CONFORMED NAME: HAIRMAX INTERNATIONAL INC DATE OF NAME CHANGE: 20030807 FORMER COMPANY: FORMER CONFORMED NAME: NATIONAL BEAUTY CORP DATE OF NAME CHANGE: 20011010 FORMER COMPANY: FORMER CONFORMED NAME: BEAUTYMERCHANT COM INC DATE OF NAME CHANGE: 19991029 CORRESP 1 filename1.htm cdmccorr.htm
 
 
China Digital Media Corporation

 
Date: April 29, 2008
 

 
Attention:     Mr. Andrew Mew
               Senior Staff Accountant
               Division of Corporation Finance

From:             Daniel Ng, CEO
                       China Digital Media Corporation
 
 
Re: Letter from SEC dated April 23, 2008

Dear Andrew,

Regarding your comment stated on your letter dated April 23, 2008, please find my reply as follows.

1.  
In consideration of your request on restating the quarterly financial statements within the Forms 10-QSB for 2007, we confirm that the restated Forms 10-QSB for 2007 will be filed shortly.

The company hereby acknowledges 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.

Please let me know if there is any further question.

 
Sincerely,



_________________
Daniel Ng, CEO
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