SEC Comment Letter for Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Mar 18, 2009
Birchtech Corp. (BCHT) (CIK 0000728385)
Date: March 18, 2009 · CIK: 0000728385 · Accession: 0000000000-09-013823
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Letter
RE: Digicorp, Inc./China Youth Media, Inc. Form 10-KSB for the fiscal year ended December 31, 2007 Filed April 16, 2008 and Forms 10-Q for the periods ended March 31, 2008, June 30, 2 008 and September 30, 2008 Filed May 19, 2008, August 19, 2008, and Novemb er 19, 2008, respectively File No. 0-33067 Dear Mr.Rifkin: We have completed our review of your Form 10-KS B and related filings a nd do not, at this time, have any further comments. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549
DIVISION OF CORPORATION FINANCE
Mail Stop 3720
March 18, 2009 Via U.S. Mail and Fax
Jay Rifkin Chief Executive Officer Digicorp, Inc./China Youth Media, Inc. 4143 Glencoe Avenue, Unit B Marina Del Ray, CA 90292
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
DIVISION OF
CORPORATION FINANCE
Mail Stop 3720
March 18, 2009
Via U.S. Mail and Fax
Jay Rifkin
Chief Executive Officer Digicorp, Inc./China Youth Media, Inc. 4143 Glencoe Avenue, Unit B Marina Del Ray, CA 90292
RE: Digicorp, Inc./China Youth Media, Inc.
Form 10-KSB for the fiscal year ended December 31, 2007
Filed April 16, 2008 and
Forms 10-Q for the periods ended March 31, 2008, June 30, 2 008 and September
30, 2008
Filed May 19, 2008, August 19, 2008, and Novemb er 19, 2008, respectively
File No. 0-33067
Dear Mr.Rifkin: We have completed our review of your Form 10-KS B and related filings a nd do not, at this time,
have any further comments. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r