YOU ON DEMAND HOLDINGS, INC.
January 13, 2016
Via EDGAR
Mr. Carlos Pacho
Senior Assistant Chief Accountant
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | You On Demand Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2014 Filed March 30, 2015 Form 10-Q for Fiscal Quarter Ended June 30, 2015 Filed August 13, 2015 File No. 001-35561 |
Dear Mr. Pacho:
You On Demand Holdings, Inc., a Nevada corporation (the “Company”), at the request of the U.S. Securities and Exchange Commission (the “Staff”), issued in a letter dated December 2, 2015 (the “Staff’s Letter”) regarding the Company’s above-referenced Form 10-K and Form 10-Q, as filed with the U.S. Securities and Exchange Commission (the “Commission”) on the above-referenced dates, acknowledges that:
· | the Company is responsible for the adequacy and accuracy of the disclosure in the above-referenced filings; |
· | changes made to the above-referenced filings in response to comments of the Commission or the Staff, do not foreclose the Commission from taking any action with respect to the above-referenced filings; and |
· | the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
* * * * *
Sincerely, | |
/s/ Grace He | |
Grace He |