ATV [Acorn International] CORRESP: August 24, 2010 Mr. Andrew Mew Accounting Branch

[August 24, 2010 Mr. Andrew Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2009 Filed May 6, 2010 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. (“ Staff For your convenience, we have reproduced the comments]

By | 2016-03-31T17:22:49+00:00 August 24th, 2010|Categories: ATV, Chinese Stocks, Webplus ver|Tags: , , , , , |0 Comments

ATV [Acorn International] 20-F/A: Explanatory Note: Disclosure Controls and Procedures. Management’s Report

[Explanatory Note: Disclosure Controls and Procedures. Management’s Report on Internal Control over Financial Reporting. Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate because of changes in conditions, or that the degree of compliance] [Certification by the Chief Executive Officer I, James Yujun Hu, certify that: 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period] [Certification by the Chief Financial Officer I, David Chenghong He, certify that: 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period] [Section 906 of the Sarbanes-Oxley Act of 2002 James Yujun Hu Chief Executive Officer] [Section 906 of the Sarbanes-Oxley Act of 2002 David Chenghong He Chief Financial Officer] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in Registration Statement No. 333-143267 on Form S-8 of our report dated May 6, 2010, relating to the consolidated financial statements and financial statement schedule of Acorn International, Inc. and subsidiaries and its variable interest entities (collectively the “Company”), which report expresses an unqualified opinion]

By | 2016-03-31T17:25:33+00:00 August 24th, 2010|Categories: ATV, Chinese Stocks, Webplus ver|Tags: , , , , , |0 Comments
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