<SEC-DOCUMENT>0001144204-11-044357.txt : 20111114
<SEC-HEADER>0001144204-11-044357.hdr.sgml : 20111111
<ACCEPTANCE-DATETIME>20110808061358
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144204-11-044357
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20110808

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Actions Semiconductor Co., Ltd.
		CENTRAL INDEX KEY:			0001342068
		STANDARD INDUSTRIAL CLASSIFICATION:	SEMICONDUCTORS & RELATED DEVICES [3674]
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			E9
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		15-1, NO.1, HIT ROAD,
		CITY:			TANGJIA, ZHUHAI, GUANGDONG
		STATE:			F4
		ZIP:			519085
		BUSINESS PHONE:		(87-756) 339-2353

	MAIL ADDRESS:	
		STREET 1:		15-1, NO.1, HIT ROAD,
		CITY:			TANGJIA, ZHUHAI, GUANGDONG
		STATE:			F4
		ZIP:			519085
</SEC-HEADER>
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<div style="TEXT-ALIGN: center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">August 8, 2011</font></div>

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<div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Actions Semiconductor Co., Ltd.</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Form 20-F for the fiscal year ended December 31, 2010</font></div>
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<div align="left"><font style="DISPLAY: inline; FONT-WEIGHT: bold; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">File No. 000-51604</font></div>
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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Ladies and Gentlemen:</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Actions Semiconductor Co., Ltd.&#160;&#160;(the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Company</font>&#8221;) hereby respectfully requests additional time to respond to comments from the staff of the Securities and Exchange Commission (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Commission</font>&#8221;) received by letter dated July 28, 2011 (the &#8220;<font style="DISPLAY: inline; FONT-WEIGHT: bold">Comment Letter</font>&#8221;) relating to the Company&#8217;s Annual Report on Form 20-F for the fiscal year ended December 31, 2010 and filed with the Commission on April 22, 2011.&#160;&#160;The Company is currently in the process of reviewing its draft response with its accounting firm as well as its legal counsel.&#160;&#160;The Company will respond to the Comment Letter on or before September 2, 2011.</font></div>

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<div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Thank you very much for your courtesy and cooperation in this matter.</font></div>

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<td valign="top" width="45%" style="BORDER-BOTTOM: black 2px solid"><font size="2" style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">/s/ Pei-Fen (Patricia) Chou</font></td>
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