JD [JD.com] CORRESP: [Letterhead of JD.com, Inc.] May 19, 2014 VIA
[[Letterhead of JD.com, Inc.] May 19, 2014 VIA EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Mara L. Ransom, Assistant Director Daniel Porco, Staff Attorney William Thompson, Accounting Branch Chief Anthony Watson, Staff Accountant Re: JD.com, Inc. Registration Statement on Form F-1 (Registration No. 333-193650) Registration Statement on Form 8-A (Registration No. 001-36450) Dear Ladies and Gentlemen: If]