STV [China Digital TV] CORRESP: February 9, 2012 Via EDGAR and by E-Mail
[February 9, 2012 Via EDGAR and by E-Mail Mr. Stephen Krikorian Accounting Branch Chief Division of Corporation Finance 100 F Street, N.E. Re: China Digital TV Holding Co., Ltd. File No. 001-33692 Dear Mr. Krikorian: Staff Commission SEC Company 2010 Form 20-F This is in response to the comment letter, dated January 26, 2012, from the staff (the “ For]