ACTS [Actions Semiconductor] CORRESP: September 1, 2011 VIA EDGAR AND OVERNIGHT DELIVERY
[September 1, 2011 VIA EDGAR AND OVERNIGHT DELIVERY Division of Corporation Finance 100 F Street, N.E. Attention: Brian Cascio, Accounting Branch Chief Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed April 22, 2011 File No. 000-51604 Ladies and Gentlemen: Company Staff Commission Actions Semiconductor Co., Ltd. (the “ In this letter, we]