AMCN [AIRMEDIA] CORRESP: (Original Filing)
[[Letterhead of AirMedia Group Inc.] November 18, 2010 VIA EDGAR AND FACSIMILE Larry Spirgel, Assistant Director Re: AirMedia Group Inc. (the Company) Dear Mr. Spirgel, Mr. Moffatt and Mr. Ismail: How do you evaluate and assess internal control over financial reporting? Please describe the process you used to determine whether internal control over financial reporting effectively considered controls to address]