VISN [VISIONCHINA MEDIA] CORRESP: VIA EDGAR December 18, 2012 Larry Spirgel, Assistant
[VIA EDGAR December 18, 2012 Larry Spirgel, Assistant Director Carlos Pacho, Senior Assistant Chief Accountant Division of Corporation Finance Re: VisionChina Media Inc. Form 20-F for Fiscal Year Ended December 31, 2011 Filed April 27, 2012 File No. 001-33821 Dear Mr. Spirgel , Ms. Adams and Mr. Pacho: If you have any questions, please contact the Companys U.S. counsel, Mr.]
