0001477932-12-000244.txt : 20140219 0001477932-12-000244.hdr.sgml : 20140219 20120208131105 ACCESSION NUMBER: 0001477932-12-000244 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20120208 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Midwest Energy Emissions Corp. CENTRAL INDEX KEY: 0000728385 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] IRS NUMBER: 870398271 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 500 WEST WILSON BRIDGE ROAD STREET 2: SUITE 140 CITY: WORTHINGTON STATE: OH ZIP: 43085 BUSINESS PHONE: 614-505-6115 MAIL ADDRESS: STREET 1: 500 WEST WILSON BRIDGE ROAD STREET 2: SUITE 140 CITY: WORTHINGTON STATE: OH ZIP: 43085 FORMER COMPANY: FORMER CONFORMED NAME: China Youth Media, Inc. DATE OF NAME CHANGE: 20081016 FORMER COMPANY: FORMER CONFORMED NAME: DIGICORP, INC. DATE OF NAME CHANGE: 20080331 FORMER COMPANY: FORMER CONFORMED NAME: DIGICORP DATE OF NAME CHANGE: 19830921 CORRESP 1 filename1.htm midwest_corresp.htm
KAYE COOPER FIORE KAY & ROSENBERG, LLP
ATTORNEYS AT LAW
30A VREELAND ROAD, SUITE 230
FLORHAM PARK, NEW JERSEY 07932

TELEPHONE (973) 443-0600
FACSIMILE (973) 443-0609
E-MAIL dmkaye@kcfkr.com
 
DAVID M. KAYE Direct Dial
Admitted in NJ and NY (973) 443-0670
 
February 8, 2012
 
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C.  20549
Attn: Allicia Lam
 
Re:   China Youth Media, Inc.
    n/k/a Midwest Energy Emissions Corp.
    Amendment No. 3 to Form 8-K
    Filed January 20, 2012
    File No. 000-33067
 
Dear Mr. Kruczek:

On behalf of China Youth Media, Inc., now known as Midwest Energy Emissions Corp. (the “Company”), we herein provide the following response to the comment letter dated February 3, 2012 from the Staff of the Commission, regarding the above-listed filing.  We have provided the Staff’s comment in bold and italics followed by the Company’s response.

1.
Although we do not necessarily agree with the analysis or conclusions expressed in your response to prior comment 1, we do not intend to comment further on these issues at this time.  Please refer to the acknowledgements at the end of this letter.
 
RESPONSE:  This will confirm that the Company understands that although the Staff does not necessarily agree with the analysis or conclusions expressed in the Company’s response to prior comment 1, the Staff does not intend to comment further on these issues at this time.  See the letter attached hereto with respect to the acknowledgements of the Company.
 
Please do not hesitate to contact me if you have any questions.  Thank you for your time and attention to this matter.
 
  Sincerely,
   
  /s/ David M. Kaye
   
  David M. Kaye
   
cc:   Midwest Energy Emissions Corp.
  
 
 
1
 
 
February 8, 2012
 
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C.  20549
Attn: Allicia Lam
 
Re:   China Youth Media, Inc.
    n/k/a Midwest Energy Emissions Corp.
    Amendment No. 3 to Form 8-K
    Filed January 20, 2012
    File No. 000-33067
 
Dear Mr. Kruczek:

China Youth Media, Inc., now known as Midwest Energy Emissions Corp. (the “Company”) hereby affirms and agrees with the following statements related to the comment response for the above-mentioned filing to be filed with the Commission on or about February 8, 2012:

Company’s Statements

·  
The Company is responsible for the adequacy and accuracy of the disclosure in the filing;

·  
Staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; 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.

Thank you for your time and attention to this matter.
 
  Sincerely,
   
  /s/ John F. Norris, Jr.
   
  John F. Norris, Jr.
  Chief Executive Officer
 
 
2