KUTV [Ku6 Media] CORRESP: (Original Filing)
[[KU6 LETTERHEAD] October 21, 2013 VIA EDGAR Mr. Larry Spirgel, Assistant Director Mr. Robert S. Littlepage, Accounting Branch Chief Ms. Kathryn Jacobson, Senior Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Ku6 Media Co., Ltd. Form 20-F for the Year Ended December 31, 2012 Filed April 19, 2013 File No. 000-51116 Ladies and Gentlemen: 7. Acquired Intangible]