ATV [Acorn International] CORRESP: June 21, 2011 VIA EDGAR Mellissa Campbell Duru
[June 21, 2011 VIA EDGAR Mellissa Campbell Duru Special Counsel Office of Mergers & Acquisitions Division of Corporation Finance 100 F Street, N.E. Re: Acorn International, Inc. Schedule 14D-9 Filed June 17, 2011 File No. 05-83555 Dear Ms. Duru: * * * In addition, concurrently with the submission of this letter, the Company has filed via EDGAR an amendment to]