[October 18, 2011 Via EDGAR and by E-Mail Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. RE: China Digital TV Holding Co., Ltd. Form 20-F for the fiscal year ended December 31, 2010 Filed on May 12, 2011 File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the]