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SEC Company Response from Birchtech Corp. (BCHT) (CIK 0000728385) (BCHT) — Dec 30, 2008

Birchtech Corp. (BCHT) (CIK 0000728385)
Date: Dec. 30, 2008 · CIK: 0000728385 · Accession: 0000728385-08-000023

Financial Reporting Regulatory Compliance Internal Controls

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Referenced dates: December 12, 2008

Date
December 29, 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

December 29, 2008

Via EDGAR

Division of Corporation Finance

Securities And Exchange Commission

100 F Street, N.E.

Washington, DC 20549 Attn: Mail Stop 3720

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, June 30, 2008 and September 30, 2008

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

File No. 0-33067

Ladies and Gentlemen:

This letter shall serve as notification that the Company has received the Commission's letter dated December 12, 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 Friday, January 9, 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

    December  29, 2008

    Via  EDGAR

    Division of Corporation Finance

Securities And Exchange Commission

100 F Street, N.E.

Washington, DC 20549
Attn: Mail Stop 3720

    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, June 30, 2008 and
September 30, 2008

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

      File  No. 0-33067

    Ladies and Gentlemen:

            This letter shall serve as notification that the Company has received the Commission's letter dated December 12, 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 Friday, January 9, 2008.

    China Youth Media, Inc.

(Registrant)

    By:
    /s/  Jay Rifkin

    Name:
Title:

    Jay Rifkin
Chief Executive Officer