[Ku6 Media Co., Ltd. Building 6, Zhengtongchuangyi Centre No. 18, Xibahe Xili, Chaoyang District, Beijing 100028, People’s Republic of China May 5, 2011 Mr. Joseph M. Kempf Mr. Robert S. Littlepage Mr. Ajay Koduri Division of Corporation Finance 100 F Street, N.E. Mail Stop 7010 U.S.A. Re: Ku6 Media Co., Ltd. Form 20-F for the Fiscal Year Ended December 31,]