[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, NY 10036 UBS Securities LLC 299 Park Avenue New York, NY 10171 VIA EDGAR AND FACSIMILE May 19 , 201 4 Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re:]
[Merrill Lynch, Pierce, Fenner & Smith Incorporated One Bryant Park New York, NY 10036 UBS Securities LLC 299 Park Avenue New York, NY 10171 VIA EDGAR AND FACSIMILE May 19 , 201 4 Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Division of Corporation Finance 100 F Street, N.E. Re:]
[Pre-Effective Amendment No. 1 to FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS JD.com, Inc. (Exact name of issuer of deposited securities as specified in its charter) Not Applicable Cayman Islands ) (Jurisdiction of incorporation or organization of issuer Deutsche Bank Trust Company Americas ) (Exact name of depositary] [DEPOSIT AGREEMENT by and among JD. COM, INC. as Issuer, DEUTSCHE BANK TRUST COMPANY AMERICAS as Depositary, AND THE HOLDERS AND BENEFICIAL OWNERS OF AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS ISSUED HEREUNDER Dated as of [●], 20[●] DEPOSIT AGREEMENT DEPOSIT AGREEMENT Company Depositary W I T N E S S E T H T H A T: WHEREAS]
[Pre-Effective Amendment No. 1 to FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS JD.com, Inc. (Exact name of issuer of deposited securities as specified in its charter) Not Applicable Cayman Islands ) (Jurisdiction of incorporation or organization of issuer Deutsche Bank Trust Company Americas ) (Exact name of depositary] [DEPOSIT AGREEMENT by and among JD. COM, INC. as Issuer, DEUTSCHE BANK TRUST COMPANY AMERICAS as Depositary, AND THE HOLDERS AND BENEFICIAL OWNERS OF AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS ISSUED HEREUNDER Dated as of [●], 20[●] DEPOSIT AGREEMENT DEPOSIT AGREEMENT Company Depositary W I T N E S S E T H T H A T: WHEREAS]
[FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS JD.com, Inc. (Exact name of issuer of deposited securities as specified in its charter) Not Applicable Cayman Islands ) (Jurisdiction of incorporation or organization of issuer Deutsche Bank Trust Company Americas ) (Exact name of depositary as specified in its charter] [DEPOSIT AGREEMENT by and among JD. COM, INC. as Issuer, DEUTSCHE BANK TRUST COMPANY AMERICAS as Depositary, AND THE HOLDERS AND BENEFICIAL OWNERS OF AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS ISSUED HEREUNDER Dated as of [●], 20[●] DEPOSIT AGREEMENT DEPOSIT AGREEMENT Company Depositary W I T N E S S E T H T H A T: WHEREAS] [[LETTERHEAD OF WHITE & CASE LLP] May 9, 2014 Deutsche Bank Trust Company Americas as Depositary under the Deposit Agreement referred to below 60 Wall Street New York, NY 10005 Ladies and Gentlemen, We refer to the Registration Statement on Form F-6 (the “Registration Statement”) relating to American Depositary Shares (“ADSs”) evidenced by American Depositary Receipts (“Receipts”), each ADS representing]
[FORM F-6 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 FOR AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS JD.com, Inc. (Exact name of issuer of deposited securities as specified in its charter) Not Applicable Cayman Islands ) (Jurisdiction of incorporation or organization of issuer Deutsche Bank Trust Company Americas ) (Exact name of depositary as specified in its charter] [DEPOSIT AGREEMENT by and among JD. COM, INC. as Issuer, DEUTSCHE BANK TRUST COMPANY AMERICAS as Depositary, AND THE HOLDERS AND BENEFICIAL OWNERS OF AMERICAN DEPOSITARY SHARES EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS ISSUED HEREUNDER Dated as of [●], 20[●] DEPOSIT AGREEMENT DEPOSIT AGREEMENT Company Depositary W I T N E S S E T H T H A T: WHEREAS] [[LETTERHEAD OF WHITE & CASE LLP] May 9, 2014 Deutsche Bank Trust Company Americas as Depositary under the Deposit Agreement referred to below 60 Wall Street New York, NY 10005 Ladies and Gentlemen, We refer to the Registration Statement on Form F-6 (the “Registration Statement”) relating to American Depositary Shares (“ADSs”) evidenced by American Depositary Receipts (“Receipts”), each ADS representing]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES PARTNERS 42/F, EDINBURGH TOWER, THE LANDMARK JOHN ADEBIYI ¨ 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON CHRISTOPHER W. BETTS CHICAGO EDWARD H.P. LAM ¨ * TEL: (852) 3740-4700 HOUSTON G.S. PAUL MITCHARD QC ¨ FAX: (852) 3740-4727 LOS ANGELES CLIVE W. ROUGH ¨ www.skadden.com NEW YORK JONATHAN B. STONE * PALO]
[SKADDEN, ARPS, SLATE, MEAGHER & FLOM 世達國際律師事務所 AFFILIATE OFFICES PARTNERS 42/F, EDINBURGH TOWER, THE LANDMARK JOHN ADEBIYI ¨ 15 QUEENS ROAD CENTRAL, HONG KONG BOSTON CHRISTOPHER W. BETTS CHICAGO EDWARD H.P. LAM ¨ * TEL: (852) 3740-4700 HOUSTON G.S. PAUL MITCHARD QC ¨ FAX: (852) 3740-4727 LOS ANGELES CLIVE W. ROUGH ¨ www.skadden.com NEW YORK JONATHAN B. STONE * PALO]
