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SEC Company Response from Yueda Digital Holding (YDKG) (CIK 0001413745) (YDKG) — Jan 6, 2011

Yueda Digital Holding (YDKG) (CIK 0001413745)
Date: Jan. 6, 2011 · CIK: 0001413745 · Accession: 0000950123-11-000896

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File numbers found in text: 001-33765

Referenced dates: December 29, 2010

Date
January 6, 2011
Author
/s/ Xiaoya Zhang
Form
CORRESP
Company
Yueda Digital Holding (YDKG) (CIK 0001413745)

Letter

VIA EDGAR AND FACSIMILE Division of Corporation Finance Securities and Exchange Commission AirMedia Group Inc. (the “Company”) Form 20-F for Fiscal Year Ended December 31, 2009 (“2009 20-F”) Filed May 28, 2010 File No. 001-33765

Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga:

The Company has received the letter dated December 29, 2010 from the staff of the Securities and Exchange Commission (the “Staff”) regarding the 2009 20-F. We will provide our response to the Staff’s letter via EDGAR as soon as possible, in any event no later than January 28, 2011.

If you have any additional questions or comments regarding the 2009 20-F, please contact the Company’s U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher & Flom, at (852) 3740 4850. Thank you very much.

Very truly yours,
/s/ Xiaoya Zhang

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CORRESP
1
filename1.htm

CORRESP

[AirMedia Group Inc. Letterhead]

January 6, 2011

VIA EDGAR AND FACSIMILE

Larry Spirgel, Assistant Director

Brandon Hill, Attorney-advisor

Paul Fischer, Attorney-advisor

Kyle Moffatt, Accountant Branch Chief

Sharon Virga, Accountant

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

              Re:

    AirMedia Group Inc. (the “Company”)

Form 20-F for Fiscal Year Ended December 31, 2009 (“2009 20-F”)

Filed May 28, 2010

File No. 001-33765

Dear Mr. Spirgel, Mr. Hill, Mr. Fischer, Mr. Moffatt and Ms. Virga:

The Company has received the letter dated December 29, 2010 from the staff of the Securities
and Exchange Commission (the “Staff”) regarding the 2009 20-F. We will provide our response to the
Staff’s letter via EDGAR as soon as possible, in any event no later than January 28, 2011.

If you have any additional questions or comments regarding the 2009 20-F, please contact the
Company’s U.S. counsel, Z. Julie Gao of Skadden, Arps, Slate, Meagher & Flom, at (852) 3740 4850.
Thank you very much.

    Very truly yours,

                                                           /s/ Xiaoya Zhang

    Xiaoya Zhang

    President and Acting Chief Financial Officer

    cc:

    Herman Man Guo, Chairman and Chief Executive Officer, AirMedia Group Inc.

Z. Julie Gao, Esq., Skadden, Arps, Slate, Meagher & Flom, Hong Kong

Jeffrey Fu, Deloitte Touche Tohmatsu CPA Ltd., Beijing