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SEC Company Response from Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Nov 14, 2008

Birchtech Corp. (BCHT) (CIK 0000728385)
Date: Nov. 14, 2008 · CIK: 0000728385 · Accession: 0000728385-08-000018

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: November 6, 2008

Date
November 14, 2008
Author
Jay Rifkin
Form
CORRESP
Company
Birchtech Corp. (BCHT) (CIK 0000728385)

Letter

China Youth Media, Inc.

China Youth Media, Inc. 4143 Glencoe Ave, Unit B

Marina Del Rey, CA 90292

November 14, 2008

Via EDGAR

Division of Corporation Finance

Securities And Exchange Commission

100 F Street, N.E.

Washington, DC 20549

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 30, 2008 and June 30, 2008

Filed May 19, 2008 and August 19,2008, respectively

File No. 0-3306

Ladies and Gentlemen:

This letter shall serve as notification that the Company has received the Commission's letter dated November 6, 2008 regarding the above referenced Form 10-KSB and Forms 10-Q.

The Company is reviewing the subject letter and in the process of compiling the necessary information needed to respond to the Commission's comments and provide the information requested.

The Company anticipates furnishing a response to the Commission's subject letter via EDGAR on or before November 26, 2008.

China Youth Media, Inc.

(Registrant)

By: /s/ Jay Rifkin

Name: Title:

Jay Rifkin Chief Executive Officer

Show Raw Text
CORRESP
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China Youth Media, Inc.

    China  Youth Media, Inc.
4143 Glencoe Ave, Unit B

    Marina Del Rey, CA 90292

    November  14, 2008

    Via  EDGAR

    Division of Corporation Finance

Securities And Exchange Commission

100 F Street, N.E.

Washington, DC 20549

    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 30, 2008 and June 30, 2008

      Filed  May 19, 2008 and August 19,2008, respectively

      File  No. 0-3306

    Ladies and Gentlemen:

            This letter shall serve as notification that the Company has received the Commission's letter dated November 6, 2008 regarding the above referenced Form 10-KSB and Forms 10-Q.

            The Company is reviewing the subject letter and in the process of compiling the necessary information needed to respond to the Commission's comments and provide the information requested.

            The Company anticipates furnishing a response to the Commission's subject letter via  EDGAR on or before November 26, 2008.

    China Youth Media, Inc.

(Registrant)

    By:
    /s/  Jay Rifkin

    Name:
Title:

    Jay Rifkin
Chief Executive Officer