China Youth Media, Inc. 4143 Glencoe Ave, Unit B Marina Del Rey, CA 90292 |
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December 29, 2008 |
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| Via EDGAR | ||||||
| Division of Corporation Finance Securities And Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Mail Stop 3720 |
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| RE: | Digicorp, Inc./China Youth Media, Inc. Form 10-KSB for the fiscal year ended December 31,2007 Filed April 16,2008 and Forms 10-Q for the periods ended March 30, 2008, June 30, 2008 and September 30, 2008 Filed May 19, 2008, August 19,2008 and November 19, 2008, respectively File No. 0-33067 |
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| Ladies and Gentlemen: | ||||||
| This letter shall serve as notification that the Company has received the Commission's letter dated December 12, 2008 regarding the above referenced Form 10-KSB and Forms 10-Q. | ||||||
| The Company is reviewing the subject letter and in the process of compiling the necessary information needed to respond to the Commission's comments and provide the information requested. | ||||||
| The Company anticipates furnishing a response to the Commission's subject letter via EDGAR on or before Friday, January 9, 2008. | ||||||
| China Youth Media, Inc. (Registrant) |
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| By: | /s/ Jay Rifkin | |||||
| Name: Title: |
Jay Rifkin Chief Executive Officer |
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