SEC Comment Letter for Fluent, Inc. (FLNT) (CIK 0001460329) (FLNT) — May 11, 2012
Fluent, Inc. (FLNT) (CIK 0001460329)
Date: May 11, 2012 · CIK: 0001460329 · Accession: 0000000000-12-024690
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-158336
Letter
May 11, 2012 Via E-mail Wilfred Chow Chief Financial Officer SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060
Re: SearchMedia Holdings Limited Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 File No. 333-158336
Dear Mr. Chow: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Krebs, for Larry Spirgel Assistant Director cc: Via E-mail
Joshua Weingard Corporate Counsel
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May 11, 2012 Via E-mail Wilfred Chow Chief Financial Officer SearchMedia Holdings Limited Floor 13, Central Modern Building 468 Xinhui Road Shanghai, China 200060 Re: SearchMedia Holdings Limited Form 20-F for the fiscal year ended December 31, 2010 Filed June 30, 2011 File No. 333-158336 Dear Mr. Chow: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the fi ling to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Krebs, for Larry Spirgel Assistant Director cc: Via E-mail Joshua Weingard Corporate Counsel