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                    July 9, 2020

       Brian J. Wendling
       Chief Accounting Officer and Principal Financial Officer
       Â鶹app Media Corp
       12300 Â鶹app Boulevard
       Englewood, Colorado 80112

                                                        Re: Â鶹app Media Corp
                                                            Form 10-K for the
Year Ended December 31, 2019
                                                            Filed February 26,
2020
                                                            File No. 001-35707

       Dear Mr. Wendling:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Technology