VISN [VISIONCHINA MEDIA] CORRESP: IMPSON HACHER ARTLETT LLP S MERICAN AWYERS A
[IMPSON HACHER ARTLETT LLP S MERICAN AWYERS A OWER TH LOOR ICBC T ARDEN OAD 3 G ONG ONG H (852) 2514-7600 ACSIMILE F IRECT IAL UMBER D (852) 2514-7650 AIL DDRESS E-M clin@stblaw.com May 31, 2011 VIA EDGAR Ms. Kate Beukenkamp, Staff Attorney Mr. Larry Spirgel, Assistant Director Ms. Celeste Murphy, Legal Branch Chief Ms. Sharon Vigra, Staff Accountant]