August 8, 2008

VIA FACSMILE AND EDGAR

Ms. Kathleen Collins

Accounting Branch Chief

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

RE:	GigaMedia Limited (File no. 0-30540)
	Form 20-F for the Fiscal Year Ended
	December 31, 2007
	Filed June 30, 2008
	Request for Extension to Comment Letter Response

Dear Ms. Collins:

Further to our conversation yesterday with Ms. Jan Woo on behalf of GigaMedia Limited, a company limited by shares, incorporated under the laws of the Republic of Singapore (the “Company”), the Company hereby requests an extension of time to respond to the comments of the staff of the Securities and Exchange Commission (the “Staff”) to the above-referenced Form 20-F of the Company set forth in your letter dated July 31, 2008 (the “Comment Letter”).  The Company will endeavor to respond to the comments made by the Staff in the Comment Letter no later than September 15, 2008.

Ms. Kathleen Collins

August 8, 2008

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If you have any questions regarding the foregoing, please contact Alec Tracy in Skadden Arps’ Hong Kong office at +852 3740 4710.  You may also contact Skadden Arps’ D.C. Office at (202) 371 7000 and ask to be transferred.

Sincerely,

/s/ Alec P. Tracy

Alec P. Tracy

cc:	Arthur M. Wang
	Chief Executive Officer
	GigaMedia Limited
	Thomas T. Hui
	Chief Financial Officer
	GigaMedia Limited