Form: CORRESP

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December 30, 2008


China Youth Media, Inc.
4143 Glencoe Ave, Unit B
Marina Del Rey, CA 90292
 
 
     
       
December 29, 2008
   
     
  Via EDGAR  
             
  Division of Corporation Finance
Securities And Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Mail Stop 3720
 
             
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
             
  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)
 
     
  By: /s/ Jay Rifkin  
  Name:
Title:
Jay Rifkin
Chief Executive Officer