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]