IDI [IDI] CORRESP: (Original Filing)
[SearchMedia Holdings Limited K-Wah Center #38-03 1010 Middle Huaihai Road Shanghai, China 200031 May 4, 2012 VIA EDGAR Larry Spirgel Assistant Director Division of Corporation Finance Re: SearchMedia Holdings Limited (the Company) Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 Response dated April 24, 2012 File No. 333-158336 Dear Mr. Spirgel: We hereby respond]