GIGM [GIGAMEDIA] CORRESP: January 25, 2011 VIA FACSIMILE AND EDGAR Ms.
[January 25, 2011 VIA FACSIMILE AND EDGAR Ms. Kathleen Collins Accounting Branch Chief Division of Corporation Finance One Station Place 100 F Street N.E. Re: GigaMedia Limited Form 20-F for the Fiscal Year Ended December 31, 2009 Filed June 30, 2010 Forms 6-K filed November 26, 2010 File No. 000-30540 Dear Ms. Collins: Form 20-F for the Fiscal Year Ended]