ACTS [Actions Semiconductor] CORRESP: February 26, 2010 VIA EDGAR AND FACSIMILE (202-772-9218)
[February 26, 2010 VIA EDGAR AND FACSIMILE (202-772-9218) Division of Corporation Finance 100 F Street, N.E. Attention: Mr. Brian R. Cascio, Accounting Branch Chief Mr. Gary R. Todd, Reviewing Accountant Ms. Jeanne Bennett Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2008 Filed on April 17, 2009 File No. 000-51604 Ladies comments Actions Semiconductor]