EDS [Exceed Co] CORRESP: Exceed Company Ltd. Suite 8, 20/F, One International

[Exceed Company Ltd. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 September 29, 2010 VIA EDGAR Mr. John Reynolds Assistant Director Division of Corporation Finance Re: Exceed Company Ltd. Form 20-F for the year ended December 31, 2009 Filed April 7, 2010 and amended August 23, 2010 File No. 1-33799]

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EDS [Exceed Co] 6-K: (Original Filing)

[EXCEED COMPANY LTD TO ATTEND THE RODMAN & RENSHAW GLOBAL INVESTMENT CONFERENCE Fujian, China th Mr. Wong will present on Tuesday, September 14, 2010 at 5:20 p.m. Eastern time in the Kennedy II Salon on the 4 http://www.ir.xdlong.cn For further information, including presentations for download, please visit the Company’s website at About Exceed Company Ltd. Exceed Company Ltd. designs, develops] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x o Form 20-F o o o x Yes ­ 82- Exceed Company Ltd. Dated: September 1, 2010]

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EDS [Exceed Co] 6-K: EXCEED COMPANY LTD TO ATTEND THE RODMAN &

[EXCEED COMPANY LTD TO ATTEND THE RODMAN & RENSHAW GLOBAL INVESTMENT CONFERENCE Fujian, China th Mr. Wong will present on Tuesday, September 14, 2010 at 5:20 p.m. Eastern time in the Kennedy II Salon on the 4 http://www.ir.xdlong.cn For further information, including presentations for download, please visit the Company’s website at About Exceed Company Ltd. Exceed Company Ltd. designs, develops] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x o Form 20-F o o o x Yes ­ 82- Exceed Company Ltd. Dated: September 1, 2010]

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EDS [Exceed Co] 6-K: (Original Filing)

[EXCEED COMPANY LTD LAUNCHES UPGRADED INVESTOR RELATIONS WEBSITE Fujian, China http://www.ir.xdlong.cn Shuipan Lin, Exceed's founder, Chairman and CEO, commented, “Our investor relations website is a fundamental part of our open communications with investors and analysts. Our aim is to have a best practice site that provides a wide range of detailed information to our investors in the most transparent and] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x o Form 20-F o x Yes ­ 82- Exceed Company Ltd.]

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EDS [Exceed Co] 6-K: EXCEED COMPANY LTD LAUNCHES UPGRADED INVESTOR RELATIONS WEBSITE

[EXCEED COMPANY LTD LAUNCHES UPGRADED INVESTOR RELATIONS WEBSITE Fujian, China http://www.ir.xdlong.cn Shuipan Lin, Exceed's founder, Chairman and CEO, commented, “Our investor relations website is a fundamental part of our open communications with investors and analysts. Our aim is to have a best practice site that provides a wide range of detailed information to our investors in the most transparent and] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x o Form 20-F o x Yes ­ 82- Exceed Company Ltd.]

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EDS [Exceed Co] 6-K: EXCEED COMPANY LTD. 2010 SECOND QUARTER FINANCIAL RESULTS

[EXCEED COMPANY LTD. 2010 SECOND QUARTER FINANCIAL RESULTS Fujian, China, August 23, 2010 - Exceed Company Ltd. (NASDAQ: EDS) (“Exceed” or “the Company”), the owner and operator of “Xidelong” brand - one of the leading domestic sportswear brands in China, today released its unaudited financial results for the second quarter ended June 30, 2010. Financial Highlights – Second quarter ended] [Commission File No. 001-33799 EXCEED COMPANY LTD. Suite 8, 20/F, One International Finance Centre 1 Harbour View Street, Central, Hong Kong. T: +852 3669 8105 x ¨ Form 20-F ¨ ¨ ¨ x Yes 82- EXPLANATORY NOTE On August 23 , 2010, we issued a press release announcing the unaudited consolidated financial results for the second quarter Exceed Company Ltd.]

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EDS [Exceed Co] 20-F/A: (Original Filing)

[FORM 20-F/A Amendment No. 1 (Mark One) £ OR R For the fiscal year ended December 31, 2009 OR £ For the transition period from ___________________ to ___________________. OR £ Date of event requiring this shell company report . EXCEED COMPANY LTD. N/A British Virgin Islands (Jurisdiction of incorporation or organization) Tai Yau Ting Suite 8, 20/F, One International Finance] [Section 302 of the Sarbanes-Oxley Act I, Lin Shuipan, the Chairman and Chief Executive Officer of Exceed Company Ltd. (the “Company”), certify that: 1. I have reviewed this annual report on Form 20-F of the Company; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact] [Section 302 of the Sarbanes-Oxley Act I, Wong Chi Keung, the Chief Financial Officer of Exceed Company Ltd. (the “Company”), certify that: 1. I have reviewed this annual report on Form 20-F of the Company; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary] [906 Certification August 23, 2010 Lin Shuipan, the Chairman and Chief Executive Officer and Wong Chi Keung, the Chief Financial Officer of Exceed Company Ltd., each certifies that, to the best of his or her knowledge: 1. the Report fully complies with the requirements of Section 13(a) or 15(d) of the Exchange Act; and 2. the information contained in the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement No. 333-163280 on Form F-1 of Exceed Company Ltd. of our report dated April 7, 2010 except for Notes 2.5 and 25 for which the date is August 23, 2010 appearing in this Annual Report on Form 20-F Amendment No. 1 of Exceed]

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EDS [Exceed Co] 20-F/A: FORM 20-F/A Amendment No. 1 (Mark One) £

[FORM 20-F/A Amendment No. 1 (Mark One) £ OR R For the fiscal year ended December 31, 2009 OR £ For the transition period from ___________________ to ___________________. OR £ Date of event requiring this shell company report . EXCEED COMPANY LTD. N/A British Virgin Islands (Jurisdiction of incorporation or organization) Tai Yau Ting Suite 8, 20/F, One International Finance] [Section 302 of the Sarbanes-Oxley Act I, Lin Shuipan, the Chairman and Chief Executive Officer of Exceed Company Ltd. (the “Company”), certify that: 1. I have reviewed this annual report on Form 20-F of the Company; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact] [Section 302 of the Sarbanes-Oxley Act I, Wong Chi Keung, the Chief Financial Officer of Exceed Company Ltd. (the “Company”), certify that: 1. I have reviewed this annual report on Form 20-F of the Company; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary] [906 Certification August 23, 2010 Lin Shuipan, the Chairman and Chief Executive Officer and Wong Chi Keung, the Chief Financial Officer of Exceed Company Ltd., each certifies that, to the best of his or her knowledge: 1. the Report fully complies with the requirements of Section 13(a) or 15(d) of the Exchange Act; and 2. the information contained in the] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in Registration Statement No. 333-163280 on Form F-1 of Exceed Company Ltd. of our report dated April 7, 2010 except for Notes 2.5 and 25 for which the date is August 23, 2010 appearing in this Annual Report on Form 20-F Amendment No. 1 of Exceed]

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