CMGE [China Mobile Games & Entertainment] CORRESP: (Original Filing)
[China Mobile Games and Entertainment Group Limited Block A, 15/F Huajian Building 233 Tianfu Road, Tianhe District Guangzhou, Peoples Republic of China December 27, 2013 VIA CORRESPONDENCE Melissa Kindelan, Staff Accountant Christine Davis, Assistant Chief Accountant Patrick Gilmore, Accounting Branch Chief 100 F Street, N.E. Re China Mobile Games and Entertainment Group Limited Form 20-F for the Fiscal Year Ended]