[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR AND FACSIMILE May 7, 2014 Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[Morgan Stanley & Co. International plc 25 Cabot Square, Canary Wharf London E14 4QA United Kingdom J.P. Morgan Securities LLC 383 Madison Avenue New York, NY 10179 VIA EDGAR AND FACSIMILE May 7, 2014 Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E.]
[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
[Cheetah Mobile Inc. May 7, 2014 VIA EDGAR AND FACSIMILE Barbara C. Jacobs, Assistant Director Jan Woo, Attorney-Adviser Christine Davis, Assistant Chief Accountant Eiko Yaoita Pyles, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re: Cheetah Mobile Inc. Registration Statement on Form F-1 (Registration No. 333-194996) Ladies and Gentlemen: If there is any change in the acceleration request]
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[Issuer Free Writing Prospectus Registration No. 333-194996 May 5, 2014 Cheetah Mobile Inc. 1-866-718-1649, http://www.sec.gov/Archives/edgar/data/1597835/000119312514182510/0001193125-14-182510-index.htm The following information supplements and updates the information contained in the Companys preliminary prospectus dated April 25, 2014. All references to page numbers are to page numbers in Amendment No. 3. (1) Amend the section Prospectus SummaryOverview on pp. 1-2 and the section BusinessOverview on]
[Issuer Free Writing Prospectus Registration No. 333-194996 May 5, 2014 Cheetah Mobile Inc. 1-866-718-1649, http://www.sec.gov/Archives/edgar/data/1597835/000119312514182510/0001193125-14-182510-index.htm The following information supplements and updates the information contained in the Companys preliminary prospectus dated April 25, 2014. All references to page numbers are to page numbers in Amendment No. 3. (1) Amend the section Prospectus SummaryOverview on pp. 1-2 and the section BusinessOverview on]
