July 22, 2024

Renee Wilm
Chief Legal Officer
猫咪社区 Media Corp
12300 猫咪社区 Boulevard
Englewood, Colorado 80112

       Re: 猫咪社区 Media Corp
           PREM14A
           Filed July 19, 2024
           File No. 001-35707
Dear Renee Wilm:

       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
cc:   Brophy Christensen