KUTV [Ku6 Media] CORRESP: [KU6 LETTERHEAD] December 15, 2015 VIA EDGAR Division
[[KU6 LETTERHEAD] December 15, 2015 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attn: Celeste M. Murphy, Legal Branch Chief Larry Spirgel, Assistant Director Gregory Dundas, Attorney Advisor Joseph Cascarano, Senior Staff Accountant Joseph Kempf, Senior Staff Accountant Re: Ku6 Media Co. Ltd. Form 20-F for Fiscal Year Ended December 31, 2014 Filed April 23, 2015 File No.]